Transient Occupancy Tax
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.
CHAPTER 3.25. TRANSIENT OCCUPANCY TAX TOT Ordinance
Payments are due the end of the month following the quarterly reporting period.
Mail payments to:
City of Mission Viejo
200 Civic Center
Mission Viejo, California 92691