Chapter 3.12 — TRANSIENT OCCUPANCY TAX
Fillmore Municipal Code · 2026-09 edition · updated 2026-10-02 · Fillmore
3.12.005 - Short title.¶
3.12.010 - Construction.¶
3.12.015 - Hotel.¶
3.12.020 - Occupancy.¶
3.12.025 - Operator.¶
3.12.030 - Rent.¶
3.12.035 - Tax collector.¶
3.12.040 - Transient.¶
3.12.045 - Tax imposed.¶
3.12.050 - Payment by transient.¶
3.12.055 - Operator's duties.¶
3.12.060 - Records.¶
3.12.065 - Operator must register.¶
3.12.070 - Posting of certificate.¶
3.12.075 - Contents of certificate.¶
3.12.080 - Operator must report.¶
3.12.085 - Payment of tax.¶
3.12.090 - Taxes held in trust.¶
3.12.095 - Original delinquency.¶
3.12.100 - Continued delinquency.¶
3.12.105 - Fraud.¶
3.12.110 - Interest.¶
3.12.115 - Penalties merged with tax.¶
3.12.120 - Determination by tax collector.¶
3.12.125 - Notice.¶
3.12.130 - Application for hearing.¶
3.12.135 - Hearing by tax collector.¶
3.12.140 - Notice of appeal.¶
3.12.145 - Notice of hearing.¶
3.12.150 - Conduct of hearing.¶
3.12.155 - Decision on appeal.¶
3.12.160 - Filing of claim.¶
3.12.165 - Credit to operator.¶
3.12.170 - Refund to operator.¶
3.12.175 - Refund to guest.¶
3.12.180 - Written records.¶
3.12.185 - Tax deemed debt.¶
3.12.190 - Actions to collect.¶
3.12.195 - Misdemeanor.¶
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