Chapter 3.20 — TRANSIENT OCCUPANCY TAX
Big Bear Lake Municipal Code · 2026-09 edition · updated 2026-10-02 · Big Bear Lake
3.20.010 - Short title.¶
3.20.020 - Definitions.¶
3.20.030 - Tax imposed.¶
3.20.035 - Tourism business improvement district assessment.¶
3.20.040 - Exemptions.¶
3.20.050 - Operator's duties.¶
3.20.060 - Permit required—Application.¶
3.20.070 - Returns and remittances.¶
3.20.080 - Reporting and remitting.¶
3.20.090 - Cessation of business.¶
3.20.100 - Delinquency—Interest and penalties.¶
3.20.110 - Fraud—Penalty.¶
3.20.120 - Failure to collect and report tax—Estimation of taxes due—Notification—Hearing.¶
3.20.130 - Appeal.¶
3.20.140 - Records to be kept—Inspection—Subpoena.¶
3.20.150 - Refunds.¶
3.20.160 - Revocation of permit.¶
3.20.170 - Closure of hotel without permit.¶
3.20.180 - Recording certificate—Lien.¶
3.20.190 - Priority and lien of tax.¶
3.20.200 - Warrant for collection of tax.¶
3.20.210 - Seizure and sale.¶
3.20.220 - Successor's liability—Withholding by purchaser.¶
3.20.230 - Liability of purchaser—Release.¶
3.20.240 - Responsibility for payment.¶
3.20.250 - Withhold notice.¶
3.20.260 - Extension of time.¶
3.20.270 - Divulging of information forbidden.¶
3.20.280 - Agreement with county.¶
3.20.290 - Expenses paid from gross receipts.¶
3.20.300 - Use of proceeds.¶
3.20.310 - Violations—Misdemeanor.¶
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