Orange County Registration Rules Rules (2026) — What You Need to Know
Some RestrictionsKey Facts
- TOT Rate
- 10% of gross rental receipts
- Filing Frequency
- Quarterly
- Registration
- OC Treasurer-Tax Collector
- Late Penalty
- 10% of amount due
- Late Interest
- Accrues on unpaid balance
The Short Version
All short-term rental operators in unincorporated Orange County must collect and remit a 10% Transient Occupancy Tax (TOT) on gross rental receipts. Operators must register with the OC Treasurer-Tax Collector and file quarterly returns. Late payments incur a 10% penalty plus accruing interest on the unpaid balance.
Full Breakdown
Orange County imposes a Transient Occupancy Tax (TOT) of 10% on the gross rental receipts from any lodging rented for 30 days or fewer in unincorporated areas. This applies to all short-term rental operators, whether they list on platforms like Airbnb and Vrbo or arrange bookings independently.
Operators are required to register with the Orange County Treasurer-Tax Collector before collecting any rental payments. Upon registration, operators receive a TOT certificate and are assigned quarterly filing deadlines. Each quarter, the operator must calculate 10% of the gross rental receipts collected during the period, complete the TOT return, and remit payment to the Treasurer-Tax Collector.
Failure to file on time triggers a 10% penalty on the amount due, plus interest that continues to accrue until the balance is paid in full. The county takes TOT compliance seriously, and persistent non-payment can result in liens against the property. Some third-party platforms collect and remit TOT on behalf of hosts in certain jurisdictions, but operators remain ultimately responsible for ensuring proper tax filing.
What Happens If You Violate This?
Late filing incurs a 10% penalty on the amount due plus ongoing interest on the unpaid balance. Failure to register and collect TOT can result in back-tax assessments, additional penalties, and potential liens on the property. Operators are personally liable for all uncollected TOT.
Frequently Asked Questions
What is the TOT rate for short-term rentals in unincorporated Orange County?
Does Airbnb collect TOT for me in Orange County?
How often do I need to file TOT returns?
Sources & Official References
Related Ordinances in Orange County
How does Orange County compare?
See how Orange County's registration rules rules stack up against other locations.