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Title 3 — REVENUE AND FINANCE

Chapter 3.32 — TRANSIENT OCCUPANCY TAX

Daly City Municipal Code · 2026-09 edition · updated 2026-10-02 · Daly City

3.32.010 - Definitions.

3.32.020 - Tax imposed.

3.32.030 - Exemptions.

3.32.040 - Tax collection—Certain advertising prohibited.

3.32.050 - Transient occupancy registration certificate.

3.32.060 - Reports and remittances.

3.32.070 - Failure to collect and remit tax—Penalties.

3.32.080 - Failure to collect and remit tax—Assessment against operator—Notice and hearing.

3.32.090 - Appeal—Hearing.

3.32.100 - Recordkeeping—Three-year limit.

3.32.110 - Refunds.

3.32.120 - Action by city to collect tax.

3.32.130 - Effective date.

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