Short-term rental operators in unincorporated Orange County must register with the OC Treasurer-Tax Collector to collect and remit the 10% Transient Occupancy Tax. A business license may be required. No separate STR-specific registration or permit program currently exists at the county level.
Unincorporated Orange County requires short-term rental operators to register with the OC Treasurer-Tax Collector's office to collect and remit the 10% Transient Occupancy Tax on stays under 30 days. Major platforms like Airbnb and VRBO may auto-collect TOT in some jurisdictions, but operators should verify collection status with the Tax Collector. A general business license may be required through the county. There is no separate STR-specific permit or registration program at the county level, unlike some incorporated OC cities that require STR permits with inspections. Operators must maintain records of rental activity for TOT auditing purposes. HOA communities may require separate registration or approval for rental activity. Contact OC Treasurer-Tax Collector at (714) 834-3411 for TOT registration.
Failure to register for TOT collection: back taxes plus penalties and interest. Unreported rental income may trigger audit. Business license violations handled by county business licensing. HOA registration violations follow CC&R enforcement.
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