Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 13000 Transient Occupancy Tax (TOT)

Chapter 13000 Transient Occupancy Tax (TOT)

County Tax Collectors' Reference Manual (2012)
Chapter 13000 - Transient Occupancy Tax (TOT)
TABLE OF CONTENTS

General Information: Provision and Requirements

• 13000. AUTHORITY TO COLLECT
• 13001. COLLECTION JURISDICTION
• 13002. REVENUE AND TAXATION CODE VS. ORDINANCE
• 13003. TAX CLEARANCE CERTIFICATE

Statutory Levy Requirements: General Information

• 13100. LEVY OF TOT
• 13101. EXEMPTIONS PURSUANT TO REVENUE AND TAXATION CODE SECTION 7280
• 13102. DEFINITION OF OTHER LODGING
• 13103. TIMESHARE PROJECTS

Ordinance Enactment Considerations: General Information

• 13200. BACKGROUND
• 13201. DEFINITIONS
• 13202. PERSON
• 13203. HOTEL
• 13204. HOTEL EXEMPTIONS
• 13205. OCCUPANCY
• 13206. TRANSIENT
• 13207. RENT
• 13208. OPERATOR

Ordinance Enactment Considerations: Tax Rate and Calculation of Tax

• 13210. GENERAL INFORMATION

Ordinance Enactment Considerations: Registration Requirements

• 13230. OPERATOR REGISTRATION
• 13231. REGISTRATION CERTIFICATE
• 13232. TAX CLEARANCE CERTIFICATE

Ordinance Enactment Considerations: Collection Requirements

• 13240. GENERAL APPLICATION

Ordinance Enactment Considerations: Reporting and Remittance

• 13250. GENERAL RECOMMENDATIONS
• 13251. DUE DATE
• 13252. DELINQUENCY
• 13253. REFUNDS
• 13254. AUDITS
• 13255. APPEALS
• 13256. OPERATOR'S FAILURE TO REPORT / MAINTAIN ADEQUATE RECORDS

Ordinance Enactment Considerations: Enforcement Collections

• 13260. INTRODUCTION
• 13261. LIABILITY OF SUCCESSOR OWNER
• 13262. CERTIFICATES OF TAX LIEN
• 13263. SEIZURE AND SALE
• 13264. MISDEMEANOR
• 13265. TITLE COMPANIES

Revenue Retrieval: Locating New Resources

• 13300. HOTELS

Revenue Retrieval: Case Histories

• 13310. THOUSAND TRAILS
• 13311. WARNER SPRINGS RANCH

• 13000-13003 General Information: Provision and Requirements
  
• 13100-13103 Statutory Levy Requirements: General Information
  
• 13200-13208 Ordinance Enactment Considerations: General Information
  
• 13210 Ordinance Enactment Considerations: Tax Rate and Calculation of Tax
  
• 13220 Ordinance Enactment Considerations: Special Exemptions
  
• 13230-13232 Ordinance Enactment Considerations: Registration Requirements
  
• 13240 Ordinance Enactment Considerations: Collection Requirements
  
• 13250-13256 Ordinance Enactment Considerations: Reporting and Remittance
  
• 13260-13265 Ordinance Enactment Considerations: Enforcement Collections
  
• 13300 Revenue Retrieval: Locating New Resources
  
• 13310-13311 Revenue Retrieval: Case Histories