Chapter 3.20 — TRANSIENT OCCUPANCY TAX

Highland Municipal Code · 2026-07 edition · updated 2026-10-02 · Highland

§ 3.20.010. Title for citation.¶

§ 3.20.020. Definitions.¶

§ 3.20.030. Rate of tax.¶

§ 3.20.040. Exemptions.¶

§ 3.20.050. Operator's duties.¶

§ 3.20.060. Registration.¶

§ 3.20.070. Reporting and remitting.¶

§ 3.20.080. Penalties and interest.¶

§ 3.20.090. Failure to collect and report.¶

§ 3.20.100. Appeal.¶

§ 3.20.110. Records – Inspection by tax inspector.¶

§ 3.20.120. Refunds.¶

§ 3.20.130. Actions to collect.¶

§ 3.20.140. Violations designated – Misdemeanor.¶

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Highland Municipal Code

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