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Article 6 — TRANSIENT OCCUPANCY TAX

Orange County Municipal Code · 2026-09 edition · updated 2026-09-27 · Orange County

Sec. 1-4-119. - Title.

Sec. 1-4-120. - Definitions.

Sec. 1-4-121. - Tax imposed.

Sec. 1-4-122. - Exemptions.

Sec. 1-4-123. - Operator's duties.

Sec. 1-4-129. - Registration.

Sec. 1-4-130. - Reporting and remitting.

Sec. 1-4-131. - Penalties and interest.

Sec. 1-4-132. - Failure to collect and report tax, determination of tax by Tax…

Sec. 1-4-133. - Appeal.

Sec. 1-4-139. - Records.

Sec. 1-4-140. - Refunds.

Sec. 1-4-141. - Actions to collect.

Sec. 1-4-142. - Violations: Misdemeanor.

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