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:
Short Term Rental Registration and Payment:
https://str.deckard.com/ca-orange-city_of_mission_viejo/
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