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Transient Occupancy Tax

Requirements:

Hotel and motel operators in the City of Mission Viejo are required to collect a Transient Occupancy Tax (TOT).  Each hotel guest (transient) shall pay a tax in the amount of eight percent (8%) of the rent charged by the operator for occupancy during any 30 consecutive calendar days or less.

City Ordinance:

CHAPTER 3.25. TRANSIENT OCCUPANCY TAX PDF iconTOT Ordinance

Forms:

PDF iconTOT Form

PDF iconTOT Exemption Letter.

Payments:

Payments are due the end of the month following the quarterly reporting period.

Mail payments to:

City of Mission Viejo
Attention:  Treasury
200 Civic Center
Mission Viejo, California 92691