Critical Finding
See whether the property can operate now, what blocks it, and which exception may apply.
Local guide
Big Bear Lake guidance combines the official lodging-tax profile with the local boundary, collection and operating checks that must be completed before hosting.
Compliance layers
See whether the property can operate now, what blocks it, and which exception may apply.
Confirm zoning, current land use, jurisdiction, and the rules that actually govern the address.
Get the permits, licenses, documents, inspections, and tax registrations needed before launch.
Follow prioritized next steps, deadlines, renewal duties, and viable alternatives when rules change.
Occupancy tax calculator
Enter the nightly rate and stay length to estimate the lodging taxes and guest total for this jurisdiction.
Guest pays
Estimated tax is $58.50. Estimated guest total is $508.50.
Estimate only. Verify the property jurisdiction, exemptions, taxable charges, filing duties, and marketplace collection with the linked official sources.
Local authorization
Big Bear Lake runs a dedicated Vacation Rental Program for owners, operators, co-hosts, and management agencies.
Confirm the property is inside incorporated Big Bear Lake before using this workflow. Nearby unincorporated San Bernardino County properties follow a different permit program.
Use the City checklist and certification resources before advertising or accepting guests; tax registration is only one part of local compliance.
Vacation Rental Ordinance 2023-518 The City’s current Vacation Rental 101 page identifies the ordinance and links program tools.
28 days or fewer The controlling ordinance uses a 28-consecutive-calendar-day maximum; the City summary page uses “less than 28 days” as shorthand.
Ordinance 2026-528 Adopted May 13, 2026 and effective 30 days later; it updates tax registration/reporting, facilitator disclosures, audits, and enforcement without increasing the 10% TOT.
TOT and BBLTBID
For the modeled vacation-rental scenario, apply 10% TOT and 3% BBLTBID separately, round each line to cents, then sum.
The City FAQ says both levies use gross receipts that include non-refundable, nondiscretionary charges such as booking, management, cleaning, damage-waiver, spa, reservation, pet, linen, maid, administration, card-usage, and utility fees.
Because both lines use that same category set, enter one aggregate mandatory-fee amount rather than duplicating fees by tax line.
Ordinance 2026-528 retains the 10% TOT in §3.20.030 and confirms the existing BBLTBID term and lodging-business scope in §3.20.035. It does not enact a new rate; the current City tax page remains the source for the 3% BBLTBID rate.
10% Current rate beginning January 1, 2025.
3% Short-term overnight accommodations, including vacation rentals.
Residual duties
A platform payment does not eliminate the monthly City filing obligation.
The current City tax page says Airbnb remits TOT only, leaving BBLTBID for the owner/operator, while Evolve and VRBO/HomeAway remit both levies for covered bookings.
Ordinance 2026-528 adds short-term-rental-facilitator collection, monthly disclosure, audit, and listing duties. It also expressly keeps owner monthly reporting in place when a facilitator remits, so owners should follow the current City platform guidance and document uncovered amounts.
Owners and operators still collect and remit both amounts for reservations booked outside a participating platform, and the monthly form is required even when income is zero.
From rules to action
Tell Pine what you’re trying to do. Pine can organize the official requirements into a practical plan—and help with the research, calls, emails, and follow-ups that come next.
Start with a common question
FAQs
For the modeled City stay of 28 consecutive calendar days or fewer, the official sources establish 10% TOT and a 3% BBLTBID assessment on the shared taxable gross-receipts base.
No. The City says Airbnb remits TOT only, so the owner/operator remains responsible for BBLTBID and the required monthly form.
The City lists non-refundable, nondiscretionary cleaning, booking, management, reservation, pet, administration, card-usage, utility, and similar fees as examples included in gross receipts for both TOT and BBLTBID.
No. First resolve the boundary. Incorporated Big Bear Lake uses the City Vacation Rental Program; unincorporated County properties use a separate County process.
No new rate appears in the ordinance. It retains the 10% TOT, confirms the existing BBLTBID term and lodging-business scope, and updates registration, owner/facilitator reporting, disclosures, audits, listing controls, and enforcement. The current City tax page continues to state the 3% BBLTBID rate and named-platform remittance split.