Orange County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of rent charged
- Applies to
- stays of 30 days or less
- Remittance
- quarterly, by month's end
- Registration
- required within 30 days of opening
- Max penalty
- $1,000 fine, 6 months jail
Summary
Unincorporated Orange County hotels, motels and short-term rentals charge a 10% transient occupancy tax on stays of 30 days or less, collected by the operator and remitted to the County Tax Administrator.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten (10) percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the County which is extinguished only by payment to the operator or to the County.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 157).
Full Breakdown
The County's Uniform Transient Occupancy Tax Ordinance (Orange County Codified Ordinances Art. 6, Title 1) imposes a 10 percent tax on rent charged for occupancy in any hotel, motel, inn, or similar lodging structure, including short-term rentals, in unincorporated Orange County. A transient is anyone occupying space for 30 consecutive days or less. Operators must register with the Tax Administrator (the County Tax Collector), collect the tax at the time rent is paid, and remit it quarterly. Late remittance draws a 10 percent penalty, a second 10 percent penalty after 30 more days, and up to 25 percent for fraud, plus 1.5 percent monthly interest.
Violations & Fines
Failing to collect, register, or remit the tax is a misdemeanor punishable by up to a $1,000 fine, six months in County Jail, or both, per Sec. 1-4-142.
Frequently Asked Questions
Does the transient occupancy tax apply to short-term rentals like Airbnbs in unincorporated Orange County?
Is a long-term tenant exempt from the tax?
Sources & Official References
Other rules in Orange County
California rules heatmap·Compare Orange County to another location·View the California hotels & lodging overview
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