WHO PAYS THIS TAX?
The tax is paid by the tenants or guests in addition to the total amount of the rental for all accommodations subject to the Tourist Development Tax.

WHO COLLECTS THIS TAX?
All owners and/or managers ("Dealers") of the above mentioned facilities have the responsibility to collect the Tourist Development Tax from their tenants or guests and remit them to the Orange County Comptroller.

HOW OFTEN ARE THESE TAXES REMITTED?
These taxes shall be remitted to the Orange County Comptroller monthly. They are due on the first of the month following collection from tenants and guests, and are considered delinquent if not postmarked by the 20th of the month. If the United States Post Office cancellation stamp date is different from the postage meter date on the envelope, the post office cancellation stamp date is the accepted postmark date. Dealers will receive a tax return for each month on which to report and remit collections to the Orange County Comptroller. A tax return must be filed every month and all Dealers must submit a return even if no taxes were collected for the month. There is currently no provision for acceptance of quarterly or semiannual returns.

WHAT DO DEALERS RECEIVE FOR COLLECTING THIS TAX? If their Tourist Development Tax return is postmarked on or before the 20th of the month following the collection month, the Dealers receive a collection allowance as compensation for collecting the tax. The collection allowance is 2.5% of the first $1,200 of taxes collected to a maximum of $30.

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