California Revenue and Taxation Code CHAPTER 1 - Occupancy Taxes

• Section 7280.
  (a) The legislative body of any city, county, or city and county may levy a tax on the privilege of occupying a room or rooms, or...
• Section 7280.5.
  (a) The redevelopment agency of any city which has levied a transient occupancy tax pursuant to Section 7280 or 7281 may also, by ordinance, levy a...
• Section 7281.
  The legislative body of any city or county may levy a tax on the privilege of renting a mobilehome, as defined in Section 18008 of...
• Section 7282.
  Notwithstanding any other provision of law, no city, county, or city and county may levy a tax on the privilege of occupying a campsite in...
• Section 7282.3.
  (a) Notwithstanding any other provision of law, no city, county, or city and county may levy a tax under Section 7280 on any amount subject to...
• Section 7283.
  A board of supervisors may, by ordinance or resolution, establish procedures for the collection of delinquent amounts of any tax levied pursuant to this chapter.(Added...
• Section 7283.5.
  (a) (1) A purchaser, transferee, or other person or entity attempting to obtain ownership of a property, the owner of which is required to collect the tax...
• Section 7283.51.
  Notwithstanding any other provision of law, except in the case of fraud or the failure of a property owner to file a transient occupancy tax...

Last modified: October 22, 2018