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Title 3 — REVENUE AND FINANCE

Chapter 3.32 — TRANSIENT OCCUPANCY TAX

Lake Elsinore Municipal Code · 2026-09 edition · updated 2026-10-02 · Lake Elsinore

§ 3.32.010. Short title.

§ 3.32.020. Definitions.

§ 3.32.030. Imposed.

§ 3.32.040. Exemptions.

§ 3.32.050. Operator's duties.

§ 3.32.060. Registration.

§ 3.32.070. Reporting and remitting.

§ 3.32.080. Penalties and interest.

§ 3.32.090. Failure to collect tax – Assessment by Tax Administrator.

§ 3.32.100. Appeal.

§ 3.32.110. Records.

§ 3.32.120. Refunds.

§ 3.32.130. Actions to collect.

§ 3.32.140. Joint powers agreement.

§ 3.32.150. Administration expenses.

§ 3.32.160. Disposition of moneys.

§ 3.32.170. Acts deemed misdemeanor.

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