Orange, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of rent charged (Sec. 5.16.030)
- Transient definition
- Occupancy of 30 consecutive days or less
- Registration deadline
- Within 30 days of starting business (Sec. 5.16.060)
- Filing frequency
- Quarterly returns due by month's end (Sec. 5.16.070)
- Late penalty
- 10% plus 10% more after 30 days (Sec. 5.16.080)
- Criminal penalty
- Misdemeanor, up to $500 fine or 6 months jail
Summary
Every hotel guest in Orange who stays 30 consecutive days or less owes a transient occupancy tax of 10% of the rent charged, collected by the hotel operator under Municipal Code Section 5.16.030. The definition of "hotel" expressly includes short-term rentals, and operators must register with the City's Tax Administrator and collect, report and remit the tax each quarter.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 10% of the rent charged by the operator. The tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4796775; v10 updated 2026-01-27).
Full Breakdown
030). The tax is a debt owed by the transient to the City, collected by the operator at the time rent is paid and remitted to the Director of Finance, who serves as Tax Administrator. 020 to include any hotel, motel, inn, tourist home, roominghouse, apartment house, mobile home or house trailer at a fixed location, or short-term rental used for dwelling, lodging or sleeping by transients, and a "transient" is anyone occupying space for 30 consecutive days or less absent a written agreement for a longer stay. 060. 050). 070, and all tax collected is held in trust for the City until remitted. 040).
Violations & Fines
A late remittance draws a 10% penalty, and a remittance still unpaid 30 days after the delinquency date draws a second 10% penalty on top of the first, plus interest of one-half of one percent per month under Section 5.16.080. Nonpayment the Tax Administrator finds fraudulent adds a 25% penalty. Failing to register, remit, or file a return, or filing a false or fraudulent return, is a misdemeanor under Section 5.16.150, punishable by a fine of up to $500, up to six months in County jail, or both.
Frequently Asked Questions
What is Orange's hotel transient occupancy tax rate?
Do short-term rentals have to collect the tax?
How often must hotel operators file and pay the tax?
What happens if an operator pays the tax late?
Sources & Official References
Other rules in Orange
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Transient Occupancy Tax in Nearby Cities
How other cities in Orange County handle transient occupancy tax.