If you're playing on ARK: Ultimate Mobile Edition, they are able to be tamed with 1 raw prime meat, so you don't have to waste your rare flowers or simple kibble.

On ark mobile edition they can be instantly tamed with 1 raw prime meat

Whoever suggested doing a running jump while spamming e. Thank you so much! I was having a really frustrating time but that trick worked for me. I also use focal chili and a ghillie suit so I was moving quicker and quieter

If you want to tame one, the easiest way is to get a dire bear and break the nest, because they are immune to bees. Use it to break the nest, then when the nest beaks, make sure you have full ghille armor and bug repellent, and tame it with simple kibble. You can then go to the bee and press the 'aquire nest' button, and it will give you a bees nest. You can place this on any natural ground, but no human made floors. Put rare flowers into it, and it will produce giant bee honey over time. Rare flowers can be harvested from plants in the swamps across the island, but beware of the creatures that dwell there. When you go into your bees nest to gather honey, you will get the bee effect and start taking damadge, even though it is your own bees nest.

Passive tame. Use rare flowers. Take about 4-5. Use full ghille and bug spray. Even then the bees she summon may attack. She has a very bad view distance compared to other Dino's so stay close.

To avoid wasting your time, if no bees come out when you attack or take honey, it means that there is no queen in that hive.

ALWAYS break the hive with ranged attacks. If you choose to melee it,drones will continuously spawn from it infinitely, and they will repair the hive, so best to shoot it down and kill all the drones before attempting a tame. Oh, and the queen will spawn more drones periodically, so bee careful.

At least for mobile players: DO NOT LEAVE THE GAME WHILE TAMING!! THE BEE WILL RESPAWN!!

Attacking hives with Rhynio doesn't drop you off mount

On the north east section of the island map, right near where the snow zone and tropic zones meet, there is a small natural bay. If you go inland from there you should see a small pathway that stays lower than the rest of the area. Inside that area are two spawns for giant bees that never seem to make a hive so you can easily tame them without the struggle of the hive.