San Luis Obispo County |
County Code |
Title 3. REVENUE AND FINANCE |
Chapter 3.08. TRANSIENT OCCUPANCY TAX |
§ 3.08.060. Registration.
Within thirty days after commencing business, each operator of any hotel renting occupancy to transients shall register the hotel with the tax administrator and obtain a county business license with the authority to collect transient occupancy tax (hereinafter referred to as "authority to collect") to be at all times posted in a conspicuous place on the premises. The authority to collect shall, among other things, state the following:
(1)
The name of the operator;
(2)
The address of the hotel;
(3)
The date upon which the authority to collect was issued; and
(4)
"This San Luis Obispo County Business License signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax Ordinance by registering with the Tax Administrator for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Tax Administrator. This Authority to Collect does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel without strictly complying with all local applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of this county. This Authority to Collect does not constitute a permit."
(Ord. No. 3232, § 1, 10-16-12)