Chapter 3.52 — TRANSIENT OCCUPANCY TAX10
Chico Municipal Code · 2026-09 edition · updated 2026-10-01 · Chico
3.52.010 Short title.¶
3.52.020 Definitions generally.¶
3.52.030 Hotel defined.¶
3.52.040 Occupancy defined.¶
3.52.050 Transient defined.¶
3.52.060 Rent defined.¶
3.52.070 Operator defined.¶
3.52.080 Imposition - Amount - Where payable.¶
3.52.090 Persons deemed exempt from tax.¶
3.52.100 Collection - Advertising that tax payment not required prohibited.¶
3.52.110 Registration certificate - Generally.¶
3.52.120 Registration certificate - Transient.¶
3.52.130 Registration certificate - Nontransient.¶
3.52.140 Reports and remittances.¶
3.52.150 Penalties for failure to pay tax when due.¶
3.52.160 Failure of operator to collect and report tax - Determination of tax by tax…¶
3.52.170 Appeal.¶
3.52.180 Records to be kept for a period of one year.¶
3.52.190 Refunds.¶
3.52.200 Actions by city to collect tax.¶
3.52.210 Violation of provisions a misdemeanor - Penalties.¶
3.52.220 Disposition of tax revenues.¶
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