Chapter 3.40 TRANSIENT OCCUPANCY TAX*
This chapter is included in your selections.
Sections:
- 3.40.010 Title.
- 3.40.020 Definitions.
- 3.40.030 Imposition – Rate – Payment – Annual abatement.
- 3.40.040 Exemptions.
- 3.40.050 Operator – Collection duties generally.
- 3.40.060 Operator – Registration and certificate required – Contents – Posting.
- 3.40.070 Operator – Returns, reports and payments required when.
- 3.40.080 Delinquent remittance, fraud or audit deficiency – Penalties designated.
- 3.40.090 Failure to collect or report tax – Determination procedure – Notice.
- 3.40.100 Failure to collect or report tax – Public hearing when – Procedure.
- 3.40.110 Appeal procedure.
- 3.40.120 Operator – Record keeping duty.
- 3.40.130 Refunds.
- 3.40.140 Actions to collect.
- 3.40.150 Finance Director regulation prescription authority.
- 3.40.160 Successor to business – Duty to withhold tax.
- 3.40.170 Successor to business – Liability for failure to withhold – Duration of liability.
- 3.40.180 Disposition of revenues – Utilization.
- 3.40.190 Violation deemed misdemeanor – Penalty.
*For statutory provisions authorizing cities to impose a tax on transients who occupy room space within the City, see Rev. and Tax. Code §§ 7280 and 7281.