What are the short-term rental rules and taxes in Joshua Tree and Yucca Valley?

Hosts near Joshua Tree National Park deal with two governments. County planning documents describe Joshua Tree as an unincorporated area of San Bernardino County (opens in a new tab), so county rules apply there and in other desert areas outside town or city limits. The Town of Yucca Valley next door is incorporated and runs its own permit and tax. This page covers both, for stays of 30 days or less.

Checked on Nov 4, 2026. Fees and rules change, so open the official links before you act. This is not legal or tax advice; confirm with the county, the town or a CPA.

Do you need a permit or registration

Unincorporated San Bernardino County (Joshua Tree)

Yes. The county's STR FAQ (opens in a new tab) says a permit is required to advertise or rent a short-term rental in the unincorporated desert and mountain regions. Each legal dwelling unit needs its own permit. Fees effective Jul 1, 2026:

Other points from the FAQ and the county code, Chapter 84.28 (opens in a new tab):

• Travel trailers, RVs, tents, yurts and similar shelters can't currently be permitted.
• Units in a multi-family project aren't eligible.
• One permit on a parcel under 2 acres, two on a parcel of 2 acres or more, and no more than two per owner.
• Permits last one year and don't transfer to a new owner.
• A one-time $150 fee credit applies if you install an approved outdoor noise monitor. See noise monitors for rentals.
• Operating without a permit can bring a $1,000 fine per violation per day.
• The code sets no countywide cap, and the FAQ names no Joshua Tree-specific limit.

Town of Yucca Valley

Yes, a separate town permit. The town's short-term vacation rental page (opens in a new tab) says rentals are regulated under Ordinance 312 and permits come through the Planning Department. The town's permit application packet (opens in a new tab) (forms revised Jun 5, 2024) lists the fees, paid by one check:

• Submit in person by appointment only. The packet says mailed applications aren't accepted; call 760-369-1265 ext. 310.
• The town has 30 days to say whether your application is complete. An approval isn't final for 10 calendar days, the appeal window.
• Term. The packet says the permit lasts up to four years. The town code (opens in a new tab) says the temporary permit is valid for 24 months and the town need not renew it and may end the program. Confirm the current term with Planning.
• A sale ends the permit. The application section of the code (opens in a new tab) says to notify the town within 14 days.

Twentynine Palms, briefly

The City of Twentynine Palms is also incorporated with its own rules. Airbnb's California tax article (opens in a new tab) lists its TOT at 9% plus a 1.5% tourism business improvement district assessment. Start with the city if your home is there.

Occupancy and sales taxes

Airbnb's California article lists only local occupancy taxes here, no statewide lodging tax.

County. The county TOT code, section 14.0203 (opens in a new tab) sets 7% of rent for stays of 30 consecutive days or less.

Yucca Valley. The town's TOT return form (opens in a new tab) calculates tax at 12%. A town news post (opens in a new tab) says Measure K, passed in November 2022, raised the TOT from 7% to 12%. Stays over 30 days are exempt.

Neither the county nor the town pages list an added tourism district fee in these areas. Confirm with the county Tax Collector at (909) 387-8308 or Yucca Valley Finance at (760) 369-7207 x235.

What Airbnb and Vrbo collect for you there

Airbnb. Airbnb's California article lists:

• San Bernardino County (unincorporated) TOT at 7% of gross receipts including cleaning fees, for 30 nights or fewer.
• Yucca Valley TOT at 12% of the listing price including cleaning fees, for 30 nights or fewer.

Airbnb's San Bernardino County page (opens in a new tab) says you still get a TOT registration certificate and submit the county's quarterly forms, without payment for Airbnb bookings.

Vrbo. Vrbo's US tax list (states A to E) (opens in a new tab) shows it collects:

• Unincorporated San Bernardino County TOT, starting Jan 1, 2022.
• Yucca Valley TOT for stays under 31 nights, starting Nov 1, 2019.

It lists no rates and has no separate Joshua Tree entry.

What stays your job:

• Collect and remit TOT on direct bookings and any platform that doesn't collect.
• Keep filing returns even when the platform pays (details below).

Filing and registering for what you file yourself

San Bernardino County. The county code says:

• Register within 30 days of starting. The STR application asks for your Transient Occupancy Certification, explained in the county's TOT certification guide (opens in a new tab).
• Returns are quarterly, due the last day of the month after each quarter.
• Late tax brings a 10% penalty, another 10% after 30 more days and 0.5% interest a month.

Town of Yucca Valley. The permit packet and TOT return say:

• If you rent only through Airbnb, which has a voluntary collection agreement with the town, you may file once a year by January 31.
• Hosts on other platforms, Vrbo included, file quarterly.
• Late returns carry 10% for the first 30 days, another 10% for the next 30 and 0.5% interest a month.
• Make checks payable to the Town of Yucca Valley and mail the original return.

Other local rules

Unincorporated county

From the county code and the county's operational standards guide (opens in a new tab) (2024):

Occupancy by bedrooms, with 12 as the maximum:

Kitchens, bathrooms and living rooms don't count as bedrooms, and parking can lower the limit.

Parking. Every guest vehicle parks on the property. Tandem is allowed; road parking isn't.

Response. Be reachable 24/7, answer within 30 minutes and be on site within an hour. The 24/7 complaint hotline is 1-833-SBC-STR1.

Noise and light. The guide sets quiet hours of 10 pm to 7 am, 45 decibels during quiet hours and 55 at other times, and no speaker noise. The code itself uses a "reasonable person" test. Outdoor lights must be shielded, pointed down and off by 11 pm.

Events. No weddings, parties, filming or retreats without a county permit.

Trash. Cans out no more than 12 hours before pickup, back within 24 hours after, and trash removed after each stay.

Safety:

• Smoke alarms in each sleeping room and a central spot on each floor. See how many smoke and CO alarms a rental needs.
• CO alarms on each floor near bedrooms, plus any room with a fireplace or wall heater.
• A 5-pound extinguisher per floor.
• Hot tubs with locking covers, kept locked when not in use. Pools fenced to code.
• Weeds under 4 inches, and the address legible from the street.

Posting. The permit and an evacuation map by the front door. Inside, the 24/7 number, occupancy and parking limits, trash rules, utility shutoffs and the Good Neighbor brochure. The emergency info sign can help you lay this out.

Ads. Show the county permit number and the permitted occupancy.

Town of Yucca Valley

From the permit packet:

• Quiet hours 10 pm to 7 am. No sound device may be used outside or be heard outside the unit then.
• Parking on site only, never in the public right of way. The application asks for a parking diagram and the maximum overnight vehicles.
• Local contact reachable 24/7 and able to respond in person within 30 minutes.
• Occupancy. The packet refers to a town chart that isn't in the text. Its sample plan says a three-bedroom home could allow eight overnight guests. Confirm your limit with Planning.
• The application also asks for a nuisance response plan, proof of insurance and a notarized statement of code compliance.

Where to check for changes

• San Bernardino County STR FAQ (opens in a new tab) and county code Chapter 84.28 (opens in a new tab)
• Yucca Valley short-term vacation rental page (opens in a new tab)
• Airbnb California taxes (opens in a new tab) and Vrbo tax list (opens in a new tab)

For other markets, see how to find the rules for your city. For income tax, see short-term rental taxes for US hosts. More guides for running a rental are at /hosting/.