Chapter 4.16 — TRANSIENT OCCUPANCY TAX

Kern County Municipal Code · 2026-09 edition · updated 2026-10-02 · Kern County

4.16.010 - Title.¶

4.16.020 - Definitions.¶

4.16.030 - Amount—Payment.¶

4.16.040 - Exemptions.¶

4.16.050 - Duties of operator.¶

4.16.060 - Registration of operators.¶

4.16.070 - Reporting and remitting.¶

4.16.080 - Remittance by mail.¶

4.16.090 - Penalty—Original delinquency.¶

4.16.100 - Penalty—Continued delinquency.¶

4.16.110 - Penalty—Fraud.¶

4.16.120 - Penalty—Interest.¶

4.16.130 - Penalties, interest and tax collector's costs of collection merge with tax.¶

4.16.140 - Failure to collect and report tax.¶

4.16.150 - Deficiency determinations.¶

4.16.160 - Refunds.¶

4.16.170 - Appeals.¶

4.16.180 - Records.¶

4.16.190 - Actions to collect delinquent and defaulted taxes, penalties and interest.¶

4.16.195 - Action to seize property of operator to assure the payment of taxes pending…¶

4.16.200 - Violation—Penalty.¶

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Kern County Municipal Code

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