Where does Neroli oil come from?

Neroli oil comes from the bitter orange tree, Citrus aurantium amara. The oil is steam-distilled from the delicate orange blossoms, which need to be handled with great care to avoid crushing the petals.

Fun fact: Petitgrain essential oil comes from the leaves and twigs of the bitter orange tree.

Is Neroli oil a citrus or a floral? 

Is it citrus? Is it floral? What does Neroli smell like, anyway? The complex aroma of Neroli essential oil may leave you puzzling over how to categorize it. Because the oil comes from the flowers of an orange tree, it has both citrus and floral notes. However, unlike Orange essential oil or other citrus oils, it is not photosensitive—so you can still get some sun and work on a tan after applying it.

Article source: https://www.youngliving.com/blog/neroli-oil-uses-and-benefits/