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

Section 6.45.080 of the Placentia Municipal Code ties every short-term residential rental to the city's transient occupancy tax (TOT) under Chapter 3.20. The owner or managing agency or agent reports and remits TOT once per quarter, on or before the 30th day following March 31, June 30, September 30 and December 31 of each year, on a city form or in a manner otherwise acceptable to the city. A return is due even if a zero balance exists for the period.

The consequence of a missed return is automatic. If the owner or agent fails to report and remit, or to submit a zero-balance form, within three days of written notification of delinquency, the operating permit for that premises is revoked. The city sends the notice by Certified U.S. Mail to the addresses supplied at registration under Section 6.45.050.

The rate comes from Title 5. Section 5.08.500 sets the hotel and motel tax at 10% of the rent charged by the operator, and Section 3.20.020 makes each transient liable for it on the rent charged. The transient pays the operator when the rent is paid, and a proportionate share is paid with each installment. Under Section 3.20.010 a transient is anyone occupying for 30 consecutive calendar days or less, and a managing agent who is not an employee counts as an operator with the same duties and liabilities as the owner. Section 3.20.040 requires the tax to be stated separately from the rent with a receipt to the transient, and bars an operator from advertising that the tax will be absorbed. Operators keep records for three years under Section 3.20.080.

Registration carries its own charges. Section 6.45.050(a) requires a TOT registration fee and a short-term residential rental registration fee, both set by resolution of the Placentia city council, and the TOT registration must be posted inside the premises. Section 6.45.100(b) obliges hosting platforms to tell Placentia owners that the owner pays transient occupancy tax.