Earlier editions: 2026-07
Chapter 26 — Taxation›Article IV — TRANSIENT OCCUPANCY TAX
Cypress Municipal Code § 26-33 Enforcement
Cypress Municipal Code · 2026-10 edition · updated 2026-10-05 · Cypress
Cite as: Cypress Municipal Code § 26-33 · Text as of 2026-10-05
Any tax required to be paid by any transient under the provisions of this article shall be a debt owed by the transient to the city. Any such tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the city. Any person owing money to the city under the provisions of this article shall be liable to an action brought in the name of the city for the recovery of such amount.
(Ord. No. 212, § 13)
§ 26-33.1. Pay first, litigate later.¶
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against the city or any officer thereof, to prevent or enjoin the collection of taxes sought to be collected pursuant to this chapter and payment of all tax, interest, and penalties shall be required as a condition precedent to seeking judicial review of any tax liability imposed by this chapter.
(Ord. No. 1109, § 1, 8-24-09)
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