Title 3 — REVENUE AND FINANCE›Division 5 — TRANSIENT OCCUPANCY TAX

Division 5 — TRANSIENT OCCUPANCY TAX

Laguna Niguel Municipal Code · 2026-09 edition · updated 2026-10-02 · Laguna Niguel

Sec. 3-5-1. - Short title.¶

Sec. 3-5-2. - Definitions.¶

Sec. 3-5-3. - Rate.¶

Sec. 3-5-4. - Exemptions.¶

Sec. 3-5-5. - Operator's duties.¶

Sec. 3-5-6. - Registration of operators.¶

Sec. 3-5-7. - Reporting and remitting.¶

Sec. 3-5-8. - Penalties and interest.¶

Sec. 3-5-9. - Failure to collect and report.¶

Sec. 3-5-10. - Appeals.¶

Sec. 3-5-11. - Records.¶

Sec. 3-5-12. - Refunds.¶

Sec. 3-5-13. - Actions to collect.¶

Sec. 3-5-14. - Violation of division.¶

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Laguna Niguel Municipal Code

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