Chapter 3.12 — TRANSIENT OCCUPANCY TAX

Del Mar Municipal Code · 2026-09 edition · updated 2026-10-02 · Del Mar

3.12.010 - Taxable Event.¶

3.12.020 - Exemptions.¶

3.12.030 - Definitions.¶

3.12.040 - The Collection of Tax.¶

3.12.050 - Registration.¶

3.12.060 - Obligation of Operator.¶

3.12.070 - Penalties and Interest.¶

3.12.080 - Records and Inspection.¶

3.12.090 - Refunds.¶

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Del Mar Municipal Code

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