Orange County levies a Transient Occupancy Tax on hotel, motel, and short-term rental stays under 30 days within unincorporated areas, collected by operators and remitted to the County Treasurer-Tax Collector quarterly.
Under OCCO Title 2, Chapter 2-3, every transient paying for lodging of 30 days or fewer in an unincorporated-area hotel, motel, inn, or short-term rental owes TOT on the rent paid. Operators must register with the Treasurer-Tax Collector, collect tax at booking, and file quarterly returns. Incorporated cities like Anaheim, Newport Beach, and Huntington Beach administer their own TOT separately. Exemptions cover federal employees on duty and stays exceeding 30 consecutive days. Failure to remit triggers penalties, interest, and possible revocation of the operator certificate.
Operating without registration, failing to collect TOT, or remitting late results in penalties, accrued interest, and potential audit by the Treasurer-Tax Collector.
Costa Mesa, CA
Costa Mesa prohibits all short-term rentals throughout the city under Ordinance 2021-17 (CMMC Chapter 13). Rentals under 30 days are banned with limited home...
Costa Mesa, CA
Costa Mesa does not collect transient occupancy taxes from residential short-term rentals because the activity is prohibited citywide under Ordinance 2021-17...
See how other cities in Orange County handle transient occupancy tax.
See how Costa Mesa's transient occupancy tax rules stack up against other locations.
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