Skip to content

Title 6 — BUSINESS LICENSES AND REGULATIONS

Chapter 6.09 — TRANSIENT OCCUPANCY TAX

La Mesa Municipal Code · 2026-09 edition · updated 2026-10-02 · La Mesa

6.09.010 - Title.

6.09.020 - Definitions.

6.09.030 - Imposition—Rate—Payment.

6.09.040 - Exemptions.

6.09.050 - Operator—Collection duties generally.

6.09.060 - Operator—Registration and certificate required—Contents—Posting.

6.09.070 - Operator—Returns, reports and payments required when.

6.09.080 - Delinquent remittance, fraud or audit deficiency—Penalties designated.

6.09.090 - Failure to collect or report tax—Determination procedure—Notice.

6.09.100 - Failure to collect or report tax—Public hearing when—Procedure.

6.09.110 - Appeal procedure.

6.09.120 - Operator—Record keeping duty.

6.09.130 - Refunds.

6.09.140 - Actions to collect.

6.09.150 - Finance director regulation prescription authority.

6.09.160 - Successor to business—Duty to withhold tax.

6.09.170 - Successor to business—Liability for failure to withhold—Duration of liability.

6.09.180 - Disposition of revenues—Utilization.

6.09.190 - Violation deemed misdemeanor—Penalty.

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

Ask AI about this code
▸Contents — La Mesa 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.