Taxes

Property Tax: Property Tax is the City’s largest source of general fund revenue. Property taxes are assessed by the County of Orange. State law mandates that the Assessor identifies and values all property in the County for property tax purposes each year. The taxes are calculated by the Auditor-Controller. The average tax rate in Orange County is approximately 1.1% of the property’s taxable value. For additional information, please visit the Orange County Assessor’s office or the Auditor-Controller’s office.

Information on Aliso Viejo’s property tax revenues can be found here.

Information on Aliso Viejo’s property tax allocation and OCFA can be found here.

Sales Tax: Sales and Use Tax is one of the City’s major revenue sources. Collections are made by the State based on a percentage of taxable sales within Orange County. The total tax percentage in Orange County is 7.75%. The sales and use tax of 7.75 is allocated to the State’s General Fund (3.9375%), Local Public Safety Fund (.50%), Fiscal Recovery Fund (.25%), Local Revenue Fund (1.5625%) and Education Protection Account (.25%) as well as to the City of Aliso Viejo (1.00%) and Orange County (.25%). Further sales tax information can be obtained from the State of California Board of Equalization website.

Information on Aliso Viejo’s sales tax revenues can be found here.

EFUEL Sales Tax Sharing Report can be found here.

Transient Occupancy Tax: Chapter 3.06 of the City of Aliso Viejo Municipal Code includes Ordinance 2009-117, which states that for the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator. The tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or to the City. As an example, if the hotel room rate being charged is $150 per night, then a tax of $15 per night will apply. Hotel operators may pay Transient Occupancy Taxes (TOT) on a quarterly basis to the City. For further information, please contact the Department of Financial Services at (949) 425-2520.

Registration Application

Tax Return Form

Aliso Viejo Municipal Code-Transient Occupancy Tax

Posted in Financial Services.