Sections:
3.55.010 Definitions
3.55.020 Tax imposed - Rate - Revenue measure
3.55.030 Collection of tax
3.55.035 Exemptions
3.55.040 Reports and remittances
3.55.045 Refunds
3.55.050 Penalties
3.55.060 Determination of tax by City Clerk
3.55.065 Appeal
3.55.070 Records
3.55.080 Hotel registration
3.55.090 Immediate payment of tax on cessation of business
3.55.100 Sale or ownership transfer of hotel
3.55.110 Liens
3.55.120 Action to collect
3.55.130 Retention and inspection of records
3.55.140 Violation-Penalty
3.55.150 Enforcement-Citing authority
3.55.160 Prerequisite for suit
3.55.170 Amendments
3.55.180 Severability
Notes
| 7 | 7 For statutory provisions authorizing cities to levy a transient occupancy tax, Rev. and Tax Code §§ 7280 and 7281. Ordinance approved by a majority of the voters of the City of San Bernardino at the November 5, 2002, statewide general election. |