Short-term rental & Airbnb taxes in Big Bear Lake, CA (2026)
Short-term rental guests in Big Bear Lake pay roughly 13% in combined occupancy and lodging taxes. Here's the itemized breakdown, who collects each one, and what you may need to remit yourself.
Itemized tax rates
| Tax | Rate | Who collects |
|---|---|---|
| City of Big Bear Lake Transient Occupancy Tax (TOT)10% as of January 1, 2025 (Measure P, approved Nov. 2022, phased 8%->9% on 1/1/2024, ->10% on 1/1/2025). Municipal Code 4.01.050(B) makes hosting platforms responsible for collecting and remitting TOT/TBID beginning January 1, 2022 (Airbnb and Vrbo remit TOT); hosts remit directly for non-platform bookings, and owners must still file monthly reports of nightly stays and gross receipts even when a platform remits and even for zero income. Two or more late submittals in 12 months bars license renewal. Ordinance 2026-528 (adopted 5/13/2026, effective 6/12/2026, not yet codified) restates the platform obligation using the state-law 'short-term rental facilitator' framework (Gov. Code 50991) without changing the 10% rate, the 3% BBLTBID, or the owner's monthly reporting duty. No California state lodging tax applies; county TOT applies only outside city limits. | 10% | varies |
| Big Bear Lake Tourism Business Improvement District (BBLTBID) assessment3% assessment on gross receipts funding Visit Big Bear; combined with TOT the city requires remitting 13% of gross receipts monthly. Per the city FAQ, Vrbo/HomeAway collect and remit both TOT and TBID, but 'Airbnb has not agreed to collect and remit TBID,' so Airbnb hosts must remit the 3% TBID directly to the city. | 3% | varies |
What will guests pay on a Big Bear Lake stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Big Bear Lake occupancy tax calculator
| Gross rent | $450.00 |
| City of Big Bear Lake Transient Occupancy Tax (TOT) (10%)· collection varies | $45.00 |
| Big Bear Lake Tourism Business Improvement District (BBLTBID) assessment (3%)· collection varies | $13.50 |
| Total tax (13%) | $58.50 |
| Guest pays | $508.50 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 10, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Big Bear Lake and your booking platform.