Chapter 35 — FINANCE, REVENUE AND TAXATION
§ 35.071 DEFINITIONS.
Eureka Zoning Code · 2026-06 edition · updated 2026-07-25 · Eureka
For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
OCCUPANCY. The use or possession, or the right to use or possession, of any public or private campground, of any room, or portion thereof, in any transient accommodation for dwelling, lodging, or sleeping purposes.
OPERATOR. The person who is the proprietor of the transient accommodation, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity. Where the operator performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this subchapter and shall have the same duties and liabilities as his principal. Compliance with the provisions of this subchapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
PERSON. Any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
RENT. The consideration charged, whether or not received, for the occupancy of space in a transient accommodation valued in money, whether to be received in money, goods, labor, or otherwise, including all receipts, cash, credits, property, and services of any kind or nature, without any deduction therefrom whatsoever.
TRANSIENT ACCOMMODATION. Any structure, or any portion of any structure, or public or private campground which is occupied, or intended or designed for occupancy, by transients for dwelling, lodging, or sleeping purposes and shall include any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure, or public or private campground, or portion thereof.
TRANSIENT. Any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license, or other agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in transient accommodation shall be deemed to be a transient until the period of 30 days has expired unless there is an agreement in writing between the operator and occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of the provisions of this subchapter may be considered.
('63 Code, § 8-5.02) (Ord. 30-C.S., passed 1-30-65; tax operative passed 3-1-65; Am. Ord. 382-C.S., passed 5-17-83; Am. Ord. 400-C.S., passed 3-6-84)
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- Article I — NAME AND SEAL; FORM OF GOVERNMENT; BOUNDARIES; MUN…
- Article II — ELECTIONS
- Article III — CITY COUNCIL
- Article IV — MAYOR
- Article V — ORDINANCES
- Article VI — ADMINISTRATION
- Article VII — FISCAL ADMINISTRATION
- Article VIII — OFFICERS AND EMPLOYEES
- Article IX — FRANCHISES
- Article X — INITIATIVE, REFERENDUM AND RECALL
- Article XI — MISCELLANEOUS PROVISIONS
- Chapter 10 — GENERAL PROVISIONS
- Chapter 30 — CITY COUNCIL
- Chapter 31 — CITY OFFICIALS
- Chapter 32 — CITY DEPARTMENTS
- Chapter 33 — BOARDS, COMMISSIONS, AND COMMITTEES
- Chapter 34 — PERSONNEL POLICIES
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▸ Chapter 35 — FINANCE, REVENUE AND TAXATION
Overview- § 35.001 DEFINITION.
- § 35.002 PERMITS AND CERTIFICATES NOT LICENSES; VALIDITY; TRAN…
- § 35.003 FEES; DEPOSIT.
- § 35.015 SEWER SERVICE FUNDS.
- § 35.016 WATER SERVICE FUNDS.
- § 35.017 RECREATION FUND.
- § 35.018 SPECIAL GAS TAX STREET IMPROVEMENT FUND.
- § 35.030 TRANSFER OF ASSESSMENT AND TAX COLLECTION DUTIES.
- § 35.031 COLLECTION OF SPECIAL ASSESSMENTS.
- § 35.032 COMPENSATION.
- § 35.033 FILING DESCRIPTION OF BOUNDARIES.
- § 35.034 FIXING AMOUNT TO BE RAISED BY TAXATION AND TAX RATE.
- § 35.035 ABOLITION OF OFFICES OF ASSESSOR AND TAX COLLECTOR.
- § 35.036 REPEAL.
- § 35.050 TITLE; OPERATIVE DATE.
- § 35.051 RATE.
- § 35.052 PURPOSE.
- § 35.053 CONTRACT WITH STATE.
- § 35.054 SALES TAX; PLACE OF SALE.
- § 35.055 USE TAX.
- § 35.056 ADOPTION OF PROVISION OF STATE LAW; LIMITATION.
- § 35.057 PERMIT NOT REQUIRED.
- § 35.058 EXCLUSIONS AND EXEMPTIONS.
- § 35.059 AMENDMENTS.
- § 35.060 ENJOINING COLLECTION FORBIDDEN.
- § 35.070 SHORT TITLE.
- § 35.071 DEFINITIONS.
- § 35.072 TAX IMPOSED.
- § 35.073 EXEMPTIONS.
- § 35.074 OPERATOR'S DUTIES.
- § 35.075 REGISTRATION.
- § 35.076 REPORTING AND REMITTING.
- § 35.077 PENALTIES AND INTEREST.
- § 35.078 FAILURE TO COLLECT AND REPORT TAX.
- § 35.079 APPEALS.
- § 35.080 RECORDS.
- § 35.081 REFUNDS.
- § 35.082 ACTIONS TO COLLECT.
- § 35.083 PAYMENT OF TAXES PRIOR TO REFUND OR JUDICIAL RELIEF.
- § 35.084 VIOLATIONS OF PROVISIONS.
- § 35.095 SHORT TITLE AND AUTHORITY.
- § 35.096 TAX IMPOSED; OBLIGATION FOR TAX.
- § 35.097 EXEMPTIONS.
- § 35.098 ADMINISTRATION BY COUNTY RECORDER.
- § 35.099 REFUNDS.
- § 35.110 DEFINITIONS.
- § 35.111 PURPOSE, INTENT AND USE OF REVENUE.
- § 35.112 EXPENDITURE OF FUNDS.
- § 35.113 PROCEDURE FOR ESTABLISHMENT OF DISTRICT.
- § 35.114 NOTICES AND HEARINGS.
- § 35.115 DISTRICT ESTABLISHED.
- § 35.116 SEPARATE BENEFIT AREA.
- § 35.117 RATE OF ADDITIONAL CHARGES OR ASSESSMENTS; COLLECTION.
- § 35.118 CHANGES OF RATE OF ADDITIONAL CHARGES AND ASSESSMENTS.
- § 35.119 CHANGES IN DISTRICT OR AREA BOUNDARIES.
- § 35.120 DISTRICT AND AREA DISESTABLISHMENT.
- § 35.160 TITLE.
- § 35.161 OPERATIVE DATE.
- § 35.162 PURPOSE.
- § 35.163 CONTRACT WITH STATE.
- § 35.164 TRANSACTIONS TAX RATE.
- § 35.165 PLACE OF SALE.
- § 35.166 USE TAX RATE.
- § 35.167 ADOPTION OF PROVISIONS OF STATE LAW.
- § 35.168 LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION O…
- § 35.169 PERMIT NOT REQUIRED.
- § 35.170 EXEMPTIONS AND EXCLUSIONS.
- § 35.171 AMENDMENTS.
- § 35.172 ENJOINING COLLECTION FORBIDDEN.
- § 35.173 SEVERABILITY.
- § 35.175 TITLE.
- § 35.176 DEFINITIONS.
- § 35.177 PURPOSE.
- § 35.178 CONTRACT WITH STATE.
- § 35.179 TRANSACTIONS TAX RATE.
- § 35.180 PLACE OF SALE.
- § 35.181 USE TAX RATE.
- § 35.182 ADOPTION OF PROVISIONS OF STATE LAW.
- § 35.183 LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION O…
- § 35.184 PERMIT NOT REQUIRED.
- § 35.185 EXEMPTIONS AND EXCLUSIONS.
- § 35.186 AMENDMENTS.
- § 35.187 ENJOINING COLLECTION FORBIDDEN.
- § 35.188 SEVERABILITY.
- § 35.189 EFFECTIVE DATE.
- § 35.190 TERMINATION DATE.
- § 35.191 FISCAL ACCOUNTABILITY PROVISIONS.
- § 35.999 PENALTY.
- Chapter 36 — HEALTH FACILITY REVENUE BONDS
- Chapter 37 — ELECTIONS
- Chapter 38 — CIVIL EMERGENCIES
- Chapter 39 — CITY POLICY
- Chapter 40 — TRANSFERS OF CITY-OWNED REAL PROPERTY
- Chapter 50 — SEWERS
- Chapter 51 — SOLID WASTE
- Chapter 52 — UNDERGROUND UTILITY DISTRICTS
- Chapter 53 — WATER
- Chapter 54 — STORM WATER QUALITY MANAGEMENT AND DISCHARGE CONT…
- Chapter 55 — ENERGY
- Chapter 56 — STREETS
- Chapter 70 — GENERAL PROVISIONS
- Chapter 71 — TRAFFIC RULES
- Chapter 72 — STOPPING, STANDING AND PARKING
- Chapter 73 — BICYCLES
- Chapter 75 — MOBILE VENDORS OPERATING UPON A STREET
- Chapter 90 — ABANDONED VEHICLES
- Chapter 91 — ANIMALS
- Chapter 92 — FIRE PREVENTION
- Chapter 93 — PARKS AND RECREATION
- Chapter 94 — HEALTH AND SANITATION
- Chapter 95 — MUNICIPAL AIRPORT
- Chapter 96 — PARADES AND ASSEMBLIES
- Chapter 97 — SMOKING
- Chapter 98 — STREETS AND SIDEWALKS
- Chapter 99 — TRAINS AND RAILROADS
- Chapter 100 — HARBOR REGULATIONS
- Chapter 101 — FILMING
- Chapter 102 — BEEKEEPING
- Chapter 103 — PRIVATE SECURITY AND FIRE ALARM SYSTEMS
- Chapter 104 — MILITARY EQUIPMENT USE
- Chapter 110 — BUSINESS LICENSES
- Chapter 112 — AMBULANCES
- Chapter 113 — AMUSEMENTS
- Chapter 114 — CABLE TELEVISION SYSTEMS
- Chapter 115 — FOOD ESTABLISHMENTS AND OUTDOOR DINING AREAS
- Chapter 117 — MASSAGE PARLORS
- Chapter 118 — SOLICITORS, CANVASSERS, AND SIDEWALK VENDORS
- Chapter 119 — SECOND-HAND DEALERS
- Chapter 120 — TAXICABS AND LIMOUSINES
- Chapter 121 — OTHER VEHICLES FOR HIRE
- Chapter 122 — FOREIGN-TRADE ZONE
- Chapter 130 — OFFENSES AGAINST PUBLIC PEACE AND SAFETY
- Chapter 131 — PROPERTY OFFENSES
- Chapter 132 — DRUG OFFENSES
- Chapter 133 — WEAPONS OFFENSES
- Chapter 134 — ABATEMENT OF CHRONIC NUISANCE PROPERTIES
- Chapter 150 — BUILDING REGULATIONS
- Chapter 151 — AIRPORT ZONING
- Chapter 152 — PLANNING AND ZONING ADMINISTRATION
- Chapter 153 — FLOOD HAZARD AREA REGULATIONS
- Chapter 154 — SUBDIVISION REGULATIONS
- Chapter 155 — ZONING REGULATIONS
- Chapter 155 — ZONING REGULATIONS (old)
- Chapter 156 — COASTAL ZONING REGULATIONS
- Chapter 157 — HISTORIC PRESERVATION
- Chapter 158 — CANNABIS
- Chapter 159 — WIRELESS TELECOMMUNICATIONS FACILITIES