Chapter 3.28 — TRANSIENT OCCUPANCY TAX
Buellton Municipal Code · 2026-07 edition · updated 2026-10-01 · Buellton
§ 3.28.010. Title for citation.¶
§ 3.28.020. Definitions.¶
§ 3.28.030. Rate.¶
§ 3.28.040. Exemptions—Listed.¶
§ 3.28.050. Operator's duties.¶
§ 3.28.060. Registration.¶
§ 3.28.070. Reporting and remitting.¶
§ 3.28.080. Penalties and interest.¶
§ 3.28.090. Failure to collect and report.¶
§ 3.28.100. Cessation of business.¶
§ 3.28.110. Cost of audits.¶
§ 3.28.120. Appeal.¶
§ 3.28.130. Records.¶
§ 3.28.140. Fraud.¶
§ 3.28.150. Refunds.¶
§ 3.28.160. Actions to collect.¶
§ 3.28.170. Violations designated misdemeanor.¶
§ 3.28.180. Revocation of certificate.¶
§ 3.28.190. Closure of hotel without certificate.¶
§ 3.28.200. Recording certificate—Lien.¶
§ 3.28.210. Priority and lien of tax.¶
§ 3.28.220. Warrant for collection of tax.¶
§ 3.28.230. Seizure and sale.¶
§ 3.28.240. Successor's liability—Withholding by purchase.¶
§ 3.28.250. Liability of purchaser—Release.¶
§ 3.28.260. Withhold notice.¶
§ 3.28.270. Extension of time.¶
§ 3.28.280. Divulging of information forbidden.¶
§ 3.28.290. Agreement with county.¶
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