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Title 3 — REVENUE AND FINANCE

Chapter 3.20 — TRANSIENT OCCUPANCY TAX

Inyo County Municipal Code · 2026-07 edition · updated 2026-10-02 · Inyo County

§ 3.20.010. Short title.

§ 3.20.020. Definitions.

§ 3.20.030. Tax imposed.

§ 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 tax—Determination of tax by tax collector.

§ 3.20.100. Appeal.

§ 3.20.110. Records.

§ 3.20.120. Refunds.

§ 3.20.130. Actions to collect.

§ 3.20.140. Violations—Misdemeanor.

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