Local News

TEMPORARY OCCUPANCY TAX, TOT, ENFORCEMENT IS CHANGING

Anytime someone pays for a hotel room, vacation home rental or any other accommodation for 30 days or less in any of the unincorporated areas of San Bernardino County the proprietor is required to collect 7 percent and remit it to the county tax collector. It’s called the Transient Occupancy Tax, or TOT for short. But as private property owners have increasingly entered the market, TOT compliance has become spotty. Reporter Mike Lipsitz brings us this story about how all that is changing…

On August 1, a new system went into place for travelers who book accommodations through the popular home-sharing or vacation rental service, AirBnB. Under an agreement approved by county supervisors, Airbnb will now collect the 7 percent occupancy tax from guests at the time of booking and remit the funds to the county. And with the agreement legal liability is transferred from Airbnb homeowner/hosts to the company itself. The company is already operating with similar agreement in Yucca Valley and Twentynine Palms, this new agreement brings in all of the unincorporated communities. Some $3 million in TOT revenue was generated in unincorporated areas last year. The new, streamlined process is expected to generate even more. The funds are destined for the county general fund and although not obligated, county supervisors indicate a portion of the collected TOT revenue will be funneled back to the communities from where it comes.


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