Chapter 3.06 — TRANSIENT OCCUPANCY TAX
Aliso Viejo Municipal Code · 2026-09 edition · updated 2026-09-30 · Aliso Viejo
3.06.010 Definitions.¶
3.06.020 Tax imposed.¶
3.06.030 Exemptions.¶
3.06.040 Operator’s duties.¶
3.06.045 Transient registration.¶
3.06.050 Permit required – Application.¶
3.06.060 Tax due.¶
3.06.070 Reporting and remittance.¶
3.06.080 Cessation of business.¶
3.06.090 Delinquency – Interest and penalties.¶
3.06.100 Fraud – Penalty.¶
3.06.110 Failure to collect and report tax – Estimation of taxes due – Notification – Hearing.¶
3.06.120 Appeal.¶
3.06.130 Records to be kept – Inspection – Subpoena.¶
3.06.140 Refunds.¶
3.06.150 Revocation of permit.¶
3.06.160 Closure of hotel without permit.¶
3.06.170 Recording certificate – Lien.¶
3.06.180 Priority and lien of tax.¶
3.06.190 Warrant for collection of tax.¶
3.06.200 Seizure and sale.¶
3.06.210 Successor’s liability – Withholding by purchaser.¶
3.06.220 Liability of purchaser – Release.¶
3.06.230 Responsibility for payment.¶
3.06.240 Withhold notice.¶
3.06.250 Extension of time.¶
3.06.260 Divulging of information forbidden.¶
3.06.270 Agreement with county and other cities.¶
3.06.280 Expenses paid from gross receipts.¶
3.06.290 Use of proceeds.¶
3.06.300 Violations – Misdemeanor.¶
Get a plain-English answer with a citation back to this text.
Ask AI about this code