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San Luis Obispo County |
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County Code |
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Title 3. REVENUE AND FINANCE |
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Chapter 3.08. TRANSIENT OCCUPANCY TAX |
| § 3.08.010. Title. |
| § 3.08.015. Applicability. |
| § 3.08.020. Definitions. |
| § 3.08.030. Tax imposed. |
| § 3.08.040. Exemptions. |
| § 3.08.050. Operator's duties. |
| § 3.08.055. Tax held in trust. |
| § 3.08.060. Registration. |
| § 3.08.070. Reporting and remitting. |
| § 3.08.072. Deposits. |
| § 3.08.075. Separate account required. |
| § 3.08.080. Penalties and interest. |
| § 3.08.090. Failure to collect and report tax. |
| § 3.08.095. Reconsideration by the tax administrator. |
| § 3.08.100. Appeal. |
| § 3.08.110. Records. |
| § 3.08.120. Refunds. |
| § 3.08.130. Actions to collect. |
| § 3.08.135. Suspension and/or revocation. |
| § 3.08.140. Violations—Misdemeanor. |
| § 3.08.150. Liability of successor—Withholding by purchaser. |
| § 3.08.160. Determination of successor's liability by tax administrator—Withholding by purchaser, escrow company or bankruptcy trustee. |