Taxes & Fees: Fullerton vs Mission Viejo
How do taxes & fees rules compare between Fullerton, CA and Mission Viejo, CA?
Fullerton has fewer restrictions than Mission Viejo.
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 →Mission Viejo, CA
Orange County
Mission Viejo does not issue short-term rental permits in residential zones, so there is no local STR tax or fee structure. Any rental income from unauthorized STRs remains subject to state and county transient occupancy tax obligations.
View full Mission Viejo rules →Key Facts Comparison
| Fact | Fullerton | Mission Viejo |
|---|---|---|
| TOT Rate | 10% of rental charges | - |
| Applies To | Stays under 30 days | - |
| TOT Certificate | Required with STR permit | - |
| Payment | City online portal | - |
| Responsibility | Host must ensure compliance | - |
| Local TOT | - | None — STRs prohibited |
| State Tax | - | Still applies to rental income |
| STR Status | - | Not permitted in residential zones |
| Platform Collection | - | Does not legalize operation |
| Code Enforcement | - | (949) 470-3054 |
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.
Mission Viejo FAQ
Does Mission Viejo charge a short-term rental tax?
No. Mission Viejo does not have an STR tax because short-term rentals are not permitted in residential zones. No permits are issued.
Do I still owe taxes if I rent my Mission Viejo home on Airbnb?
Yes. Even though the rental is unauthorized, you owe state and federal income tax on rental income and may owe transient occupancy tax for stays under 30 days.
Does paying taxes make my Mission Viejo short-term rental legal?
No. Tax compliance does not override the zoning prohibition. The property remains in violation of MVMC zoning regulations regardless of tax payments.
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