TOT Remittance 

Chapter 3.28 of the YLMC requires all short-term rental operators within the City to remit a 10% Transient Occupancy Tax (TOT) to the City on a quarterly basis. This TOT is equal to 10% of rental revenue charged to the short-term rental guests. Each operator, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period shall remit the TOT to the City, noting the total rents charged and received and the amount of tax collected for transient occupancies. Please note, it is illegal to operate a short-term rental within the City without collecting and remitting TOT.

process for tot remittance

Operators can remit your Transient Occupancy Tax (TOT) to the City of Yorba Linda by using the online TOT portal or by submitting the TOT Form (PDF) and payment to the Finance Department. You will need to provide the following information:

  1. Gross Rental Receipts
  2. Exemptions (i.e. Federal Employees)
  3. Total Taxable Income 
    •  The rental operator's taxes and fees will be calculated automatically once the gross rent for occupancy of rooms and allowable exemptions is entered into the online portal.
    • If you are submitting the TOT form, you will need to calculate the total taxable income. 
  4. Transient Tax @10% Taxable Income
  5. Interest (if applicable)

At the time the TOT is filed, the full amount of the tax collected shall be remitted to the Finance Department. 

Deadlines for Quarterly Remittance

Reporting Period Quarterly  TOT Due By
1st Quarter January 1 - March 31 April 30
2nd Quarter April 1 – June 30 July 31
3rd Quarter July 1 - September 30 October 31
4th Quarter October 1 - December 31 January 31

Please contact the City's Finance Department at (714) 961-7145 for further assistance.