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Title 3 — REVENUE AND FINANCE

Chapter 3-24 — TRANSIENT OCCUPANCY TAX

Laguna Hills Municipal Code · 2026-07 edition · updated 2026-10-02 · Laguna Hills

§ 3-24.010. Short title – Adoption.

§ 3-24.020. Definitions.

§ 3-24.030. Tax imposed.

§ 3-24.040. Exemptions.

§ 3-24.050. Responsibility of operator.

§ 3-24.060. Registration of hotel.

§ 3-24.070. Reporting and remitting.

§ 3-24.080. Penalties and interest.

§ 3-24.090. Failure to collect and report.

§ 3-24.100. Appeal.

§ 3-24.110. Records.

§ 3-24.120. Refunds.

§ 3-24.130. Actions to collect.

§ 3-24.140. Violation – Penalty.

§ 3-24.150. Enjoining collection forbidden.

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