Chapter 3.52
TRANSIENT OCCUPANCY TAX10

Section:

3.52.010   Short title.

3.52.020   Definitions generally.

3.52.030   Hotel defined.

3.52.040   Occupancy defined.

3.52.050   Transient defined.

3.52.060   Rent defined.

3.52.070   Operator defined.

3.52.080   Imposition - Amount - Where payable.

3.52.090   Persons deemed exempt from tax.

3.52.100   Collection - Advertising that tax payment not required prohibited.

3.52.110   Registration certificate - Generally.

3.52.120   Registration certificate - Transient.

3.52.130   Registration certificate - Nontransient.

3.52.140   Reports and remittances.

3.52.150   Penalties for failure to remit tax when due.

3.52.160   Failure of operator to collect and report tax - Determination of tax by tax administrator - Notice and hearing.

3.52.170   Appeal.

3.52.180   Records to be kept for a period of one year.

3.52.190   Refunds.

3.52.200   Actions by city to collect tax.

3.52.210   Violation of provisions a misdemeanor - Penalties.

3.52.220   Disposition of tax revenues.

3.52.010 Short title.

   This chapter shall be known as, and for all purposes may be referred to as, the Uniform Transient Occupancy Tax Law of the City of Chico.

(Prior code § 25.75 (Ord. 849 §1 (part)))