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1. What is the Transient Occupancy Tax (TOT)?

The Transient Occupancy Tax is a tax owed to the City by anyone who occupies a room for less than 31 days in a hotel (O.M.C. 5.16.020 section A) located within the City of Orange. This tax must be paid to the hotel on behalf of the City of Orange (O.M.C. 5.16.030 and 5.16.020).

2. How does the City of Orange define the term "transient"?

A transient is any person who has occupancy for a period of less than 31 consecutive days. Occupants completing 31 or more consecutive days may no longer pay the transient occupancy tax (O.M.C. 5.16.020 section G). The hotel operator takes this allowable deduction on line 3 of the tax return.

3. How much is the Transient Occupancy Tax for the City of Orange?

The Transient Occupancy Tax is 10% of the rent charged to the transient by the hotel operator (O.M.C. 5.16.030).

4. Does the hotel operator need to use the City of Orange tax form?

Yes. The Tax Administrator provides the monthly tax form to be used. You can access the form from this website, or receive a year's supply of customized forms via the mail (O.M.C. 5.16.070).

5. When is the Transient Occupancy Tax due?

Transient Occupancy Taxes are due the last day of the month following the reporting month. For instance, taxes collected during the month of May must be paid to the City by the last day of June to avoid penalties and interest (O.M.C. 5.16.070 and 5.16.080). All taxes are also due immediately after closing or selling of the business for any reason.

6. Are postmark dates valid in determining the delinquency of Transient Occupancy Taxes?

No. Payments must be received by the Tax Administrator on or before the stated due date (O.M.C. 5.16.070).

7. Does the City of Orange waive penalties and interest under certain circumstances?

No. The City of Orange does not waive any penalties or interest. However, once the Tax Administrator has rendered an opinion on the matter there is an appeal process available (O.M.C. 5.16.100).

8. May I use a credit card to pay my Transient Occupancy Tax via e-mail or fax?

Yes, but both the credit card and tax forms must be accurately completed and have signatures on them. Please note: They must be faxed or emailed to our office before the City Hall's last working day of the month. If the forms are incorrect and have not been received before the deadline, they will be considered delinquent. Payments must be less than $5,000.00 to be accepted. Once forms are completed, fax to (714) 288-2170 or by e-mail.