Chapter 3.16 — TRANSIENT OCCUPANCY TAX
Calabasas Municipal Code · 2026-09 edition · updated 2026-10-01 · Calabasas
3.16.010 - Title of chapter provisions.¶
3.16.020 - Definitions.¶
3.16.030 - Interpretation of language.¶
3.16.040 - Imposition of tax—Amount.¶
3.16.050 - Payment.¶
3.16.060 - Exemptions—Designated.¶
3.16.070 - Exemptions—Claim requirements.¶
3.16.080 - Collection—Operator's duties.¶
3.16.090 - Recordkeeping requirements.¶
3.16.100 - Operator—Registration required.¶
3.16.110 - Registration certificate—Posting.¶
3.16.120 - Registration certificate—Contents.¶
3.16.130 - Tax return required monthly.¶
3.16.140 - Payment remitted with return.¶
3.16.150 - Tax held in trust.¶
3.16.160 - Late payment—Penalty.¶
3.16.170 - Late payment—Continued delinquency penalty.¶
3.16.180 - Nonpayment due to fraud—Penalty.¶
3.16.190 - Late payment—Interest imposed.¶
3.16.200 - Penalties merged with tax.¶
3.16.210 - Failure to collect and report tax—Amount determined by tax collector.¶
3.16.220 - Determination by tax collector—Notice required.¶
3.16.230 - Hearing on amount assessed—Application.¶
3.16.240 - Hearing on amount assessed—Notice.¶
3.16.250 - Refunds—Claim filing requirements.¶
3.16.260 - Refunds—Paid to guests when.¶
3.16.270 - Tax deemed debt to city.¶
3.16.280 - Collected tax deemed debt by operator.¶
3.16.290 - Actions to collect authorized when.¶
3.16.300 - Acts deemed misdemeanors designated.¶
3.16.310 - Violation—Penalty.¶
3.16.320 - Remedies cumulative.¶
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