San Luis Obispo County |
County Code |
Title 3. REVENUE AND FINANCE |
Chapter 3.08. TRANSIENT OCCUPANCY TAX |
§ 3.08.072. Deposits.
At the option of the tax administrator, a deposit may be required prior to the operator being issued an authority to collect. The tax administrator may also require a deposit of any operator previously issued an authority to collect whenever it is deemed such a deposit is in the best interest of the county. The amount of the deposit will be established by the tax administrator. It shall be grounds for refusal to issue an authority to collect, or to revoke a previously issued authority to collect, if an operator does not make a required deposit.
(Ord. No. 3232, § 1, 10-16-12)