Garden Grove, CA Hotels & Lodging: Transient Occupancy Tax (2026)

& Tax. 5% of the rent charged by the operator for any stay of 30 consecutive days or less. Voters approved the current rate in November 2012. The tax is a debt owed by the transient that is extinguished only by payment to the operator or the City; if the rent is paid in installments, the tax is paid proportionately with each installment, and any unpaid balance is due once the transient stops occupying the room. Operators must register each hotel with the Tax Administrator within 30 days of the ordinance's effective date or of commencing business, post the resulting transient occupancy registration certificate on the premises, and file a monthly return on or before the 15th of the month covering the prior month's rents and tax collected, remitting the full amount collected at that time.

An operator who has collected no tax for 90 days is excused from filing until occupancy resumes. Exemptions exist for occupancies beyond the City's taxing power, foreign government employees exempt under federal law or treaty, and guests under a signed qualifying rental agreement for 31 days or more entered into before the first day of occupancy; a claim for exemption must be made under penalty of perjury on the Tax Administrator's form when rent is collected. Special package rates bundling room and other services require a separate application and city approval before the tax can be calculated on less than the full package price.