Midway City, CA Short-Term Rentals: Taxes & Fees (2026)

Two financial obligations apply to unincorporated-area short-term rentals. First, the Transient Occupancy Tax: the OC Treasurer-Tax Collector administers and collects TOT for establishments in the unincorporated areas of the County. TOT 'is currently 10% of the rent' and must be collected by the property's operator from the guest at the time of payment. It applies to vacation/short-term rentals of any kind (houses, condos, rooms, or spaces) for guests who stay 30 days or less. Operators must register and obtain a TOT certificate. TOT is reported and paid quarterly and is due within one calendar month after each reporting period: Q1 (Jul 1-Sep 30) due Oct 31; Q2 (Oct 1-Dec 31) due Jan 31; Q3 (Jan 1-Mar 31) due Apr 30; Q4 (Apr 1-Jun 30) due Jul 31. Payments must be received or USPS-postmarked by the due date to avoid penalties and interest. Second, the land-use permit: the Short-Term Rental Permit under Zoning Code Section 7-9-93 carries a reported application fee of $250 and must be renewed every two years. Note that for incorporated cities within Orange County, TOT is collected by the city, not the County; the 10% County rate applies only in unincorporated territory.