Transient Occupancy Tax (TOT) and the Big Bear Lake Tourism Business Improvement District assessment (BBLTBID) are remitted by the owner/operator to the City on a monthly basis. TOT is a tax levied on visitors renting overnight accommodations on a short-term basis (less than 28 days). Out of the 10% levied from overnight accommodations, 8% is deposited into the City’s General Fund to provide for police, public works, general administration, and community development, and 2% is deposited in the City’s Capital Improvement Fund to be used for infrastructure and community enhancements. Ordinance No. 2021-497, adopted on October 4, 2021 amends Title 3, Chapter 3.20 Transient Occupancy Tax. During the November 2022 General Municipal Election, voters approved Measure P which increased the TOT from 8% to 10% over two years. On January 1, 2024, the City of Big Bear Lake’s TOT increased from 8% to 9% and on January 1, 2025, the TOT will increase to 10%.
BBLTBID assessments are collected by the City on behalf of Visit Big Bear. These pass-through funds generated by the assessment are used by Visit Big Bear to enhance the guest experience and attract visitors during off-peak seasons through destination marketing for assessed businesses. There are two types of businesses from which BBLTBID assessments are collected: Short-term overnight accommodations (hotels, lodges, camps, and vacation rentals) which are assessed at a rate of 3% and our local Big Bear Mountain ski resorts which are assessed at 2% on all lift tickets and annual pass sales. Resolution No. 2016-08, adopted on March 14, 2016, established a 5-year term for collection of BBLTBID beginning April 1, 2016. This term was then renewed by Resolution No. 2021-28 adopted on March 8, 2021 for a 10-year term that began on April 1, 2021. For more information, please visit BBLTBID Resources.
The City Council meetings where these actions took place can be viewed online on the meetings archive & minutes pages of our website.
On May 13, 2026, the City Council adopted Ordinance 2026-528 amending portions of Chapter 3.20 - Transient Occupancy Tax.
All properties enrolled in the Vacation Rental Program are required to report for every reporting period, regardless of whether there was rental income or not pursuant to Section 3.20.080 of the Big Bear Lake Municipal Code.
REPORT TOT/TBID & REMIT PAYMENT
Click the link below to report your TOT/TBID and remit payment on our new online portal GovPilot!
FREQUENTLY ASKED QUESTIONS
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- When are the due dates? TOT/BBLTBID remittances are due the last day of the month, following the end of the reporting month. For example, the 1st calendar month of each year (January) is due on the last day of February. Postmarks are accepted. If the City of Big Bear Lake does not receive your TOT/BBLTBID payment by the due date, penalties & interest will apply.
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- What fees are subject to TOT and BBLTBID? The following is a list of fees, by the way of example, that must be included in the gross receipts and are therefore subject to TOT and BBLTBID. This is not meant to be a comprehensive list. Please email the Management Services Department if you have any questions regarding any non-refundable, nondiscretionary fees that your establishment may be charging. Examples of fees that may be subject to the assessment of TOT/BBLTBID include: Booking fees, management fees, cleaning fees, damage waiver fees, spa fees, reservation fees, pet deposits/fees, linen fees, maid fees, administration fees, non-refundable deposits, credit card usage fees, utility fees/surcharges.
- When will my online platform begin submitting my taxes and BBLTBID on my behalf? At this time, Airbnb agreed to collect and remit TOT Only. Therefore, owners utilizing Airbnb will still be required to remit BBLTBID forms and payments directly to the City. Evolve and VRBO/HomeAway.com have agreed to collect and remit both TOT and BBLTBID on behalf of their owners; however, owners/operators are still obligated to collect and remit TOT and BBLTBID directly to the City for reservations booked outside an online platform. Owners/operators are still required to submit an online TOT/BBLTBID form on a monthly basis to report the number of stays, number of nights booked, and gross income even if an online booking platform (i.e. AirBnB, VRBO, HomeAway, Evolve, etc.) remit all or some of the payments on their behalf. A form must also be remitted for months that have no income (zero remittance).
- What fees are subject to TOT and BBLTBID? The following is a list of fees, by the way of example, that must be included in the gross receipts and are therefore subject to TOT and BBLTBID. This is not meant to be a comprehensive list. Please email the Management Services Department if you have any questions regarding any non-refundable, nondiscretionary fees that your establishment may be charging. Examples of fees that may be subject to the assessment of TOT/BBLTBID include: Booking fees, management fees, cleaning fees, damage waiver fees, spa fees, reservation fees, pet deposits/fees, linen fees, maid fees, administration fees, non-refundable deposits, credit card usage fees, utility fees/surcharges.
All TOT and BBLTBID registrants are encouraged to contact the Management Services Department for further clarification and/or specific questions. If you need a paper remittance form, please email your request to .
Forms and Helpful Documents
- Municipal Code Chapter 3.20 - Transient Occupancy Tax
- TOT-TBID Remittance Due Dates
- Airbnb Instructions for TBID Assessment
- TOT/BBLTBID Refund Request email completed form and supporting documentation to TOT-.
- How to report zero income