Taxes & Fees: Fullerton vs Midway City
How do taxes & fees rules compare between Fullerton, CA and Midway City, CA?
Fullerton has fewer restrictions than Midway City.
Fullerton, CA
Orange County
Fullerton requires STR hosts to collect and remit a 10% Transient Occupancy Tax (TOT) for all stays under 30 days. Hosts must obtain a TOT certificate as part of the STR permit application process.
View full Fullerton rules →Midway City, CA
Orange County
STR operators in unincorporated Orange County must pay a $250 permit fee and collect a 10% Transient Occupancy Tax (TOT) on all rentals of 30 days or less. The TOT is administered by the OC Treasurer-Tax Collector and must be remitted to the county.
View full Midway City rules →Key Facts Comparison
| Fact | Fullerton | Midway City |
|---|---|---|
| TOT Rate | 10% of rental charges | 10% of rent |
| Applies To | Stays under 30 days | - |
| TOT Certificate | Required with STR permit | - |
| Payment | City online portal | - |
| Responsibility | Host must ensure compliance | - |
| Permit Fee | - | $250 |
| Renewal | - | Every 2 years |
| TOT Administrator | - | OC Treasurer-Tax Collector |
| Unpermitted Penalty | - | $1,000/day |
Highlighted rows indicate differences between cities.
Fullerton FAQ
What tax do I need to collect for my Fullerton STR?
You must collect a 10% Transient Occupancy Tax from guests for all stays under 30 days and remit it to the city through the online payment portal.
How do I get a TOT certificate?
A TOT certificate is obtained through the Finance Department as part of the STR permit application under FMC Section 15.55.020F.
Does Airbnb collect the tax for me?
Some platforms may collect and remit TOT on your behalf, but you as the host are ultimately responsible for ensuring the tax is properly collected and remitted.
Midway City FAQ
What taxes apply to short-term rentals in unincorporated Orange County?
A 10% Transient Occupancy Tax (TOT) must be collected on all rentals of 30 days or less and remitted to the OC Treasurer-Tax Collector. The STR permit costs $250 with biennial renewal.
Does Airbnb collect TOT for Orange County?
Some platforms collect and remit TOT on behalf of hosts, but operators remain responsible for confirming proper collection. Register with the OC Treasurer-Tax Collector at octreasurer.gov.
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