Skip to content

Chapter 22 — TAXATION

Article III — TRANSIENT OCCUPANCY TAX

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

Sec. 22-37. - Definitions.

Sec. 22-38. - Levy; to whom payable.

Sec. 22-39. - Exemptions.

Sec. 22-40. - Collection by operator; assumption by operator unlawful.

Sec. 22-41. - Registration; certificate.

Sec. 22-42. - Returns and payment—Required.

Sec. 22-43. - Same—Remittance by mail.

Sec. 22-44. - Determination by collector on dissatisfaction with return; hearing.

Sec. 22-45. - Violations—Delinquency penalties and interest.

Sec. 22-46. - Same—Determination of tax by collector upon failure of operator to report…

Sec. 22-47. - Same—Appeal from decision of collector.

Sec. 22-48. - Same—Actions to collect.

Sec. 22-49. - Same—Punishment.

Sec. 22-50. - Refunds.

Sec. 22-51. - Operators records.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Kings County Municipal Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.