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Title 3 — REVENUE AND FINANCE

Chapter 3.40 — TRANSIENT OCCUPANCY TAX

Adelanto Municipal Code · 2026-09 edition · updated 2026-09-30 · Adelanto

3.40.010 Short Title.

3.40.020 Definitions.

3.40.030 Tax Imposed.

3.40.040 Exemptions.

3.40.050 Operator’s Duties.

3.40.060 Registration.

3.40.070 Returns and Remittances.

3.40.080 Reporting and Remitting.

3.40.090 Cessation of Business.

3.40.100 Delinquency.

3.40.110 Fraud.

3.40.120 Failure to Collect and Report Tax - Determination of Tax Administrator.

3.40.130 Appeal.

3.40.140 Records.

3.40.150 Refunds.

3.40.160 Revocation of Permit.

3.40.170 Closure of Hotel Without Permit.

3.40.180 Recording Certificate - Lien.

3.40.190 Priority and Lien of Tax.

3.40.200 Warrant for Collection of Tax.

3.40.210 Seizure and Sale.

3.40.220 Successor’s Liability - Withholding by Purchase.

3.40.230 Liability of Purchaser - Release.

3.40.240 Responsibility for Payment.

3.40.250 Withhold Notice.

3.40.260 Violations - Misdemeanor.

3.40.270 Extension of Time.

3.40.280 Divulging of Information Forbidden.

3.40.290 Agreement with County.

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▸Contents — Adelanto Municipal Code

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