The inner ear of teleost fish regulates the ionic and acid-base chemistry and secretes the protein matrix of the endolymph to facilitate otolith biomineralization, which are used to maintain vestibular and auditory functions. The otolith is biomineralized in a concentric ring pattern corresponding to seasonal growth, and this CaCO3 polycrystal has become a vital aging and life-history tool for fishery managers, ecologists, and conservation biologists. Moreover, biomineralization patterns are sensitive to environmental variability including climate change, thereby threatening the accuracy and relevance of otolith-reliant toolkits. However, the cellular biology of the inner ear is poorly characterized, which is a hurdle for a mechanistic understanding of the underlying processes. This study provides a systematic characterization of the cell types in the inner ear of splitnose rockfish (Sebastes diploproa). Scanning electron microscopy revealed the apical morphologies of the six inner ear cell types. Additionally, immunostaining and confocal microscopy characterized the expression and subcellular localization of the proteins Na+/K+-ATPase, carbonic anhydrase, V-type H+-ATPase, Na+-K+-2Cl--Co-Transporter, Otolith Matrix Protein 1, and Otolin-1 in six inner ear cell types bordering the endolymph. This fundamental cytological characterization of the rockfish inner ear epithelium illustrates the intricate physiological processes involved in otolith biomineralization, and highlights how greater mechanistic understanding is necessary to predict their multi-stressor responses to future climate change.