Chapter 3.12 — TRANSIENT OCCUPANCY TAX
Carlsbad Municipal Code · 2026-07 edition · updated 2026-10-01 · Carlsbad
§ 3.12.010. Short title.¶
§ 3.12.020. Definitions.¶
§ 3.12.030. Imposition—Amount—Where payable.¶
§ 3.12.040. Exemptions.¶
§ 3.12.050. Operator's duties.¶
§ 3.12.060. Transient occupancy registration certificate.¶
§ 3.12.070. Remitting and reporting.¶
§ 3.12.072. Duty of successor of operator.¶
§ 3.12.074. Liability of successor for failure to withhold—Notice of amount due.¶
§ 3.12.080. Penalties for failure to remit tax when due.¶
§ 3.12.090. Failure to collect—Penalties—Hearing.¶
§ 3.12.100. Appeal.¶
§ 3.12.110. Records to be kept for a period of three years.¶
§ 3.12.120. Refunds.¶
§ 3.12.130. Actions to collect.¶
§ 3.12.140. Violations.¶
§ 3.12.160. Revocation of certificate.¶
§ 3.12.170. Closure of hotel without certificate.¶
§ 3.12.180. Recording notice of lien.¶
§ 3.12.190. Priority and lien of tax.¶
§ 3.12.200. Warrant for collection of tax.¶
§ 3.12.210. Seizure and sale.¶
§ 3.12.220. Withhold notice.¶
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