Taxes & Fees: Irvine vs Midway City
How do taxes & fees rules compare between Irvine, CA and Midway City, CA?
Irvine and Midway City have similar restriction levels.
Irvine, CA
Orange County
STRs are banned in Irvine residential zones. There are no TOT collection requirements for residential hosts because the activity is prohibited. The city's TOT applies only to licensed commercial lodging establishments.
View full Irvine 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 | Irvine | Midway City |
|---|---|---|
| STR Status | Banned in residential zones | - |
| TOT for STRs | N/A — no legal operations | - |
| Hotel TOT | Licensed lodging only | - |
| Permit Fees | None — no permits available | - |
| STR Fine | $1,500 per day | - |
| TOT Rate | - | 10% of rent |
| Permit Fee | - | $250 |
| Renewal | - | Every 2 years |
| TOT Administrator | - | OC Treasurer-Tax Collector |
| Unpermitted Penalty | - | $1,000/day |
Highlighted rows indicate differences between cities.
Irvine FAQ
Do I need to pay hotel tax for a rental in Irvine?
STRs are banned in residential zones, so there is no TOT obligation for residential properties. Only licensed commercial lodging pays TOT.
Is there a permit fee for short-term rentals in Irvine?
No permits are available because STRs are prohibited in all residential zoning districts.
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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