Yorba Linda, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of rent charged
- Transient defined as
- 30 consecutive days or less
- Registration deadline
- Within 30 days of opening
- Filing frequency
- Quarterly, by end of following month
- Late penalty
- 10% original, 10% continued, 25% fraud
- Appeal deadline
- 15 days to City Council
Summary
In the City of Yorba Linda, anyone staying in a hotel, motel or similar lodging for 30 consecutive days or less pays a 10 percent transient occupancy tax on the rent charged, collected by the operator and remitted to the Director of Finance under Yorba Linda Municipal Code Chapter 3.28.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator. Such tax constitutes a debt owed by the transient to the City, which is extinguished only by payment to the operator or to the City. ... Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of ten percent of the amount of the tax, in addition to the amount of the tax.
Full Breakdown
Section 3.28.030 sets the transient occupancy tax at ten percent of the rent charged by the operator for any occupancy in a hotel, a term the code defines broadly in Section 3.28.010 to include hotels, motels, inns, tourist homes, roominghouses, apartment houses and mobile homes at a fixed location. A transient is anyone occupying space for 30 consecutive calendar days or less. The tax constitutes a debt owed by the transient to the City that is extinguished only by payment, and the operator must collect it at the same time rent is paid, separately stated from the rent, per Section 3.28.050.
Within 30 days of commencing business, every operator must register with the Director of Finance and obtain a transient occupancy registration certificate posted conspicuously on the premises under Section 3.28.040. Returns and full remittance are due quarterly, on or before the last day of the month following each calendar quarter, per Section 3.28.060. Operators aggrieved by a Director of Finance determination may appeal to the City Council by filing a notice of appeal with the City Clerk within 15 days under Section 3.28.110.
Violations & Fines
Section 3.28.070 imposes a 10 percent penalty on any operator who fails to remit tax on time, an additional 10 percent second penalty if the delinquency continues past 30 days, and a 25 percent fraud penalty on top of both if the Director of Finance determines nonpayment was fraudulent. Interest accrues at one-half of one percent per month on the unpaid tax from the delinquency date until paid, and all penalties and interest merge into the tax owed. Section 3.28.130 separately makes it unlawful to fail or refuse to register, file a required return, or to render a false or fraudulent return or claim.
Frequently Asked Questions
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Sources & Official References
Other rules in Yorba Linda
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