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.
Orange, CA
Orange requires a Short-Term Rental Permit ($250) and Business License ($280) for rentals of 30 days or less. A strict cap of 125 permits is in place — curre...
Orange, CA
Short-term rentals in Orange are subject to Transient Occupancy Tax (TOT), a $250 STR permit fee, and a $280 business license fee (including $80 non-refundab...
See how other cities in Orange County handle transient occupancy tax.
See how Orange's transient occupancy tax rules stack up against other locations.
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