STR operators in unincorporated Orange County must pay a $250 permit fee and collect a 10% Transient Occupancy Tax (TOT) on all rentals of 30 days or less. The TOT is administered by the OC Treasurer-Tax Collector and must be remitted to the county.
The STR permit application fee is $250, submitted through the myOCeServices portal. Permits must be renewed every two years. The Transient Occupancy Tax (TOT) is 10% of the rent charged for occupancies of 30 consecutive days or less. The OC Treasurer-Tax Collector administers TOT collection for unincorporated areas. Operators must register with the Treasurer-Tax Collector and remit TOT payments on a regular schedule. Short-term rental income is also subject to federal and state income taxes, and operators may owe self-employment tax (15.3% as of 2024). Some booking platforms (Airbnb, Vrbo) collect and remit TOT on behalf of hosts, but operators remain ultimately responsible for ensuring proper collection and remittance.
Operating an STR without collecting and remitting TOT can result in back taxes, penalties, and interest. Unpermitted STR operation carries fines of $1,000 per day per OCCO regulations.
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See how Orange County's taxes & fees rules stack up against other locations.
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