Finance page for additional information.Transient Occupancy Tax (TOT) and TBID Registration and Remittance
TOT and Tourism Business Improvement District (TBID) assessments are remitted on a monthly basis. TOT is a tax levied on visitors renting overnight accommodations on a short-term basis (less than 30 days). Out of the 8% levied from overnight accommodations, 6% is deposited into the City's General Fund to provide for police, public works, general administration, and community development, and 2% is deposited into the City's Capital Improvement Fund to be used for infrastructure and community enhancements. TBID assessments are collected by the City on behalf of Visit Big Bear. These pass through assessments are a funding mechanism used to provide a specific benefit (e.g. marketing) to assessed businesses. There are two types of businesses from which TBID assessments are collected: Short-term overnight accommodations are assessed at a rate of 3% of gross receipts and a 2% assessment is levied on all lift tickets and annual pass sales at Bear Mountain Resorts. Visit the TOT/TBID page for additional information.