Chapter 14 — FINANCE AND TAXATION
Article V — TRANSIENT OCCUPANCY TAX
La Palma Municipal Code · 2026-09 edition · updated 2026-10-02 · La Palma
Sec. 14-117. - Definitions.¶
Sec. 14-118. - Tax imposed.¶
Sec. 14-119. - Exemptions.¶
Sec. 14-120. - Hosting platform and operator's duties.¶
Sec. 14-121. - Registration.¶
Sec. 14-122. - Reporting and remitting.¶
Sec. 14-123. - Penalties and interest.¶
Sec. 14-124. - Failure to collect, report tax; determination of tax by Finance Department.¶
Sec. 14-125. - Appeal.¶
Sec. 14-126. - Records.¶
Sec. 14-127. - Refunds.¶
Sec. 14-128. - Actions to collect.¶
Sec. 14-129. - Violations.¶
Sec. 14-130. - Service charge; waiver of tax.¶
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