Transient Occupancy Tax

Requirements:

Operators and facilitators of hotels, motels or other short term rentals located in the City of Mission Viejo are required to collect a Transient Occupancy Tax (TOT). Each guest (transient) shall pay a tax in the amount of eight percent (8%) of the rent charged by the operator or facilitator for occupancy during any 30 consecutive calendar days or less.

City Ordinance:

CHAPTER 3.25. TRANSIENT OCCUPANCY TAX TOT Ordinance

Hotel Forms:

TOT Form (95.43 KB)

TOT Exemption Letter (256.99 KB)

Short Term Rental Registration and Payment:

https://str.deckard.com/ca-orange-city_of_mission_viejo/

TOT-payment-user-guide.pdf (1.01 MB)

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