Anaheim, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 15% of rent
- Stay length covered
- Under 30 consecutive days
- Late interest
- 1.5% per month, no waiver
- Late penalty
- 10%/month, capped at 50%
- Enforcing officials
- License Collector, Code Enforcement Manager
- Exemption path
- Written 30+ day rental agreement
Summary
Anaheim charges a 15% transient occupancy tax on rent paid by any guest staying under 30 consecutive days in a hotel, motel, bed and breakfast, or short-term rental. Operators collect the tax with rent and remit it to the License Collector, who enforces the chapter alongside Code Enforcement.
.010 For the privilege of occupancy of space in any hotel, each transient is subject to and shall pay a tax in the amount of fifteen percent of the rent. .020 The License Collector shall issue forms and any additional regulations deemed necessary to implement the provisions of this section.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-28: Code: Supplement contains: Local legislation current through Ord. 6627, passed 8-11-2026 | Zoning: Local legislation current through Ord. 6627, passed 8-11-2026).
Full Breakdown
12 imposes the Transient Occupancy Tax on anyone occupying space in a "hotel" for lodging or sleeping purposes for less than 30 consecutive days. 010 sets the rate at 15 percent of rent, and the License Collector issues the forms and regulations needed to implement it. 100 is broad by design: it expressly reaches short-term rentals, bed and breakfast inns, mobilehomes at a fixed location, vacation ownership resorts, and even tents, trailers, and recreational vehicles occupied for lodging purposes in a trailer court or camp, alongside conventional hotels and motels.
140 is defined without deduction, sweeping in resort or destination fees, booking and cancellation fees, pet cleaning charges, and Tourism Marketing Assessments, so operators cannot shrink the taxable base by re-labeling mandatory charges as separate fees. A stay becomes exempt only under a Qualifying Rental Agreement, a written 30-day-plus lease that is not cut short by either party. 013. 030. 120, with authority to enter any place of business during reasonable hours to verify compliance.
Violations & Fines
Late tax carries interest of 1.5 percent per month from the due date until paid, and this interest may not be waived under Section 2.12.050.010. A separate penalty of 10 percent accrues for each month or partial month the payment is overdue, capped at 50 percent of the tax owed, and penalties likewise cannot be waived. If an operator fails to collect or report tax, the License Collector determines the amount due under Section 2.12.060, and unpaid interest and penalties keep accruing until the balance is paid in full.
Frequently Asked Questions
What is Anaheim's transient occupancy tax rate?
Does the Anaheim hotel tax apply to short-term rentals?
What happens if an Anaheim hotel operator pays the tax late?
How can a long-term stay avoid Anaheim's occupancy tax?
Sources & Official References
Other rules in Anaheim
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Transient Occupancy Tax in Nearby Cities
How other cities in Orange County handle transient occupancy tax.