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.