Transient Occupancy Tax – Welcome to San Bernardino County

Measure K: Investing in Our Community

San Bernardino County is dedicated to providing essential services and maintaining a high quality of life for its 2.2 million residents. To continue this commitment, we are exploring a TOT increase to 11% through Measure K on the November 5, 2024 ballot. Learn all about this measure by exploring the sections below.

What is a TOT?

A TOT, also known as a “hotel tax” or “bed tax,” is authorized under California’s Revenue and Taxation Code section 7280 as an additional source of non-property tax revenue to local governments.

About TOT

The TOT is paid only on temporary lodging at hotels, motels, inns, and other places in the county’s unincorporated areas. Individuals pay these taxes when renting a room, bed, or additional space, for less than 30 days.

Why is the County considering an increase to the TOT?

San Bernardino County provides a variety of community services to our nearly 2.2 million residents, making it a great place to live, raise a family, work, and prosper. Additionally, the County maintains over 2,500 miles of streets and roads, which require ongoing repair and maintenance. If we don’t take care of these issues now, they will be more expensive to address in the future.

With a wide array of natural beauty and cultural sites, San Bernardino County welcomes millions of visitors annually. However, the transient occupancy taxes these people currently pay do not cover the costs of public safety and infrastructure services they use.

Additionally, with the increase in short-term vacation rentals, more resources are needed to monitor these rental properties, respond to complaints, enforce regulations, and crack down on repeat offenders.

TOT Revenue Use

If Measure K passes, the new tax rate will be 11%, which is expected to provide approximately an additional estimated $9.4 million for general government use such as:

Repairing and maintaining local streets, roads, and sidewalks

Keeping public parks and buildings safe and clean

Addressing homelessness

Providing wildfire prevention and improving paramedic and 911 emergency response times

Fiscal Accountability

All TOT funds will continue to be audited as part of the County’s external independent ﬁnancial audit, which ensures that the County remains accountable for managing and spending the funds. Transparency is an important commitment in the utilization of these funds.

Regional Comparison

Currently, San Bernardino County has one of the lowest TOT rates in the region. Now is the time to consider increasing the TOT for individuals who use services. The TOT is paid only by individuals who stay at hotels and short-term rentals in the county’s unincorporated areas.

County	Current TOT Rate
Inyo	12%
Los Angeles	12%
Riverside	10%
San Bernardino	7%

2021-22 County Transient Occupancy Tax Data

City	Current TOT Rate
Inglewood	15.5%
Santa Monica	14%
Palm Springs	13.5%
Barstow	12.5%

2021-22 City Transient Occupancy Tax Data

FAQs

TOT

When will this ballot measure be on the ballot?

The Board of Supervisors has voted to approve placing a transient occupancy tax increase on the November 5, 2024 ballot.

Can the state claim or redirect these funds?

No. The funds collected from the TOT revenue can only be used to support County services in our communities. The state cannot claim or redirect these funds for its own purposes.

How will the County ensure transparency and accountability in using the TOT funds?

All TOT funds will be subject to annual general financial audits, which ensures that the County remains accountable for managing and spending the funds. Transparency is an important commitment in the utilization of these funds.

Is the TOT measure expected to negatively impact tourism in our county?

No. The TOT measure is designed to maintain a competitive and attractive environment for individuals staying temporarily in San Bernardino County, and to not negatively impact tourism in the county. At an 11% tax rate, the County’s TOT would still be less than Los Angeles and Inyo counties and would be just one percentage point more than Riverside County.

The funds generated will enable our County’s visitor services to be improved and enhanced, ultimately benefiting our tourism industry.

Who is exempt from paying the TOT?

» Anyone whose occupancy exceeds 30 consecutive days

» Any Federal or State officer/employee here on official business (an exemption certificate must accompany these claims for exemptions)

» Anyone whose hotel occupancy is reserved exclusively for religious, charitable, educational, or welfare purposes

As a residential property owner I rarely rent out space. Am I still responsible for collecting and reporting the TOT?

Yes. County law does not provide an exemption from collecting and reporting TOT revenue based on the frequency of rentals or the dollar amount charged.

What level of support is required to pass this proposed measure?

A simple majority is required for the measure to pass.

Additional Resources

Transient Occupancy Tax (TOT)