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 9% levied from overnight accommodations, 7% 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.

Big Bear Lake Tourism Business Improvement District (BBLTBID) 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. Funds generated by the assessment are used by Visit Big Bear to enhance the guest experience and attract visitors in off-peak seasons through destination marketing. There are two types of businesses from which BBLTBID assessments are collected: Short-term overnight accommodations (hotels, lodges, camps, and vacation rentals) 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 Big Bear Mountain Resorts. Resolution No. 2016-08, adopted on March 14, 2016 for a 5-year term beginning April 1, 2016; renewed by Resolution No. 2021-28 adopted on 3/8/2021 for a 10-year term beginning 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 page & minutes of these meetings are also available here.

Effective January 1, 2024, the City of Big Bear Lake’s TOT increased from 8% to 9% per Measure P (approved by the voters in the November 2022 General Municipal Election).

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.

Please plan ahead and make sure to update all advertisements and property materials accordingly.


Click the link below to report your TOT/TBID and remit payment on our new online portal GovPilot!


    • 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.
    • What is subject to TOT and TBID? 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 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 TBID forms and payments directly to the City. VRBO and HomeAway (Expedia Group) have agreed to collect and remit both TOT and TBID on behalf of their owners. Agents and owners are still obligated to collect and remit TOT and TBID directly to the City for reservations booked outside an online platform.

All TOT and BBLTBID registrants are encouraged to contact the Management Services Department for further clarification and/or specific questions.


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39707 Big Bear Blvd.
Big Bear Lake, CA 92315
P.O. Box 10000
Mon.– Fri. 8 a.m.–5 p.m.
(909) 866-5831

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