Transient Occupancy Tax (TOT)
County Comparison
City
TOT
Rate
(%) Fiscal Year
Actual Annual
Revenue (TOT
Only)
Tourism Marketing
District (TMD) or Business
Improvement District
(BID) Notes
Anaheim 15% 2024-25 270,579,728$ 2%
Garden Grove 14.5% 2024-25 27,100,000$ 2.5% for Tier I .5% for Tier II
Tustin 13% 2023-24 2,392,315$ No
Buena Park 12% 2023-24 7,834,988$ 2%
La Palma 12% 2024-25 673,963$ No
TOT Rate increased from 8% to 12% in November
2022 with Measure P
Laguna Beach 12% 2024-25 7,414,706$ 2%
TOT Rate increased from 10% to 12% in
November 2016 with Measure LL
Seal Beach 12% 2024-25 2,052,664$ No
Stanton 12% 2024-25 634,609$ No
Santa Ana 11% 2024-25 9,475,393$ 2%
Aliso Viejo 10% 2024-25 1,699,738$ No
Brea 10% 2024-25 2,681,179$ No
Cypress 10% 2024-25 3,361,552$ No
Dana Point 10% 2024-25 18,182,842$ $3.00 per room/night TBID Assessment for 11 participating hotels Fullerton 10% 2023-24 3,173,115$ No
Huntington Beach 10% 2024-25 16,990,000$ 6%
Laguna Hills 10% 2024-25 1,072,849$ No
Laguna Niguel 10% 2023-24 74,063$ No
Laguna Woods 10% 2024-25 590,238$ No Only one hotel: Aryes Hotel Laguna Woods Lake Forest 10% 2024-25 6,214,448$ No
Newport Beach 10% 2024-25 33,200,000$ No
Orange 10% 2024-25 6,163,266$ No
Placentia 10% 2023-24 1,761,962$ No
San Clemente 10% 2022-23 3,342,858$ No
San Juan Capistrano 10% N/A 2,351,567$
Citywide Luxury Hotel TOT
Revenue Sharing Incentive
Program
Fountain Valley 9% 2022-23 1,522,875$ Yes
In January 2017, City Council adopted guidelines
establishing a Hotel Incentive Program (HIP) to
provide economic incentives for developing 3-to-5-
star quality hotels in Fountain Valley. The City will
reimburse up to 50 percent of the new TOT each
year over a period of 15 years or less for new
hotels with 100 or more rooms maintained at 3 to
5 star quality. Reimbursement applies for TOT
above a $200,000 revenue requirement. No
amounts have been abated under the HIP.
Costa Mesa 8% 2023-24 10,150,696$ 3% BID Assessment for 11 participating hotels Irvine 8% 2023-24 19,312,601$ 2%
Los Alamitos 8% 2024-25 581,033$ No
Mission Viejo 8% 2024-25 1,181,839$ No
In November 2024 Measure Y was defeated, and
Mission Viejo did not increase TOT from 8% to
12%
La Habra 0% N/A N/A N/A Does not impose TOT
Rancho Santa Margarita 0% N/A N/A No Does not impose TOT Villa Park 0% N/A N/A N/A No hotels
EXHIBIT 1