Chapter 3.24 — TRANSIENT OCCUPANCY TAX
Imperial Beach Municipal Code · 2026-07 edition · updated 2026-10-02 · Imperial Beach
§ 3.24.010. Citation of provisions.¶
§ 3.24.020. Definitions.¶
§ 3.24.030. Imposed—Rate—Payment.¶
§ 3.24.040. Exemptions.¶
§ 3.24.050. Operator's collection duties—Restrictions.¶
§ 3.24.060. Registration certificate.¶
§ 3.24.070. Recordkeeping.¶
§ 3.24.080. Reporting and remitting.¶
§ 3.24.090. Failure to collect and report tax—Action by administrator.¶
§ 3.24.100. Appeals.¶
§ 3.24.110. Refunds.¶
§ 3.24.120. Actions to collect.¶
§ 3.24.130. Penalty for violations.¶
§ 3.24.140. Penalties and interest.¶
§ 3.24.150. Audit and audit expenses.¶
§ 3.24.160. Revocation of certificate.¶
§ 3.24.170. Closure of hotel without certificate.¶
§ 3.24.180. Withhold notice.¶
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