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San Bernardino · Renting & eviction

Hotel and short-term rental tax in San Bernardino

San Bernardino's own rules on hotel and short-term rental tax, with the code text for every value.

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Each rule below links to the section of the San Bernardino Municipal Code it was read from, with the code text one click away (extracted October 2026). General information, not legal advice.

What San Bernardino's code says

San Bernardino code What San Bernardino's code adds
Tax rate
  • 10% of the room rent.
    § 3.55.020 · code text
    For the privilege of occupancy in a hotel, each transient is subject to and shall pay a transient lodging tax in the amount of 10% of the room rental charged by the operator.
Who collects it
  • The operator collects the tax when it receives the room rent payment and gives the guest a receipt.
    Applies: Room rent payments subject to the transient lodging tax.
    § 3.55.030 · code text
    Each operator receiving a room rental payment that is subject to the transient lodging tax, at the time of receipt of the room rental payment, shall collect the amount of the tax imposed.
  • A guest may pay the tax directly to the Department of Finance and Management Services.
    Applies: Instead of paying the transient lodging tax to the operator.
    § 3.55.030 · code text
    In lieu of paying the transient lodging tax to an operator, a transient may remit the tax directly to the Department of Finance and Management Services.

Who this affects

TenantsLandlordsProperty managers

Frequently asked questions

What is the hotel tax on short-term rentals in San Bernardino?

San Bernardino's code: 10% of the room rent. (§ 3.55.020); The operator collects the tax when it receives the room rent payment and gives the guest a receipt. (Room rent payments subject to the transient lodging tax.) (§ 3.55.030).

General information, not legal advice.

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