Lake Forest, CA Short-Term Rentals: Taxes & Fees (2026)

Lake Forest's Uniform Transient Occupancy Tax (Lake Forest Municipal Code Chapter 3.25) imposes a tax of 10% of the rent charged for occupancy in any hotel or lodging by a transient — a person who stays fewer than 30 consecutive days. California's state TOT reference data records Lake Forest's rate at 10.00%. This TOT applies to a registered Limited Home Rental, which the City states is 'subject to Transient Occupancy Taxes,' even though traditional STRs themselves are prohibited. Each operator must register the lodging with the Tax Collector, obtain a Transient Occupancy Registration Certificate, and file a return with the Tax Administrator not later than 20 days after the last day of each month, remitting the full amount of tax collected at that time. The City contracts with HdL to administer collection, and payments are made at lakeforest.hdlgov.com. The 10% TOT is the City's own tax and is separate from any County transient occupancy tax that applies in unincorporated areas. For TOT payment questions, the City lists 949-528-3797. Some third-party guides also cite sales/use tax figures, but the City-confirmed lodging tax is the 10% TOT.