Chapter 3.20 — TRANSIENT OCCUPANCY TAX

Modoc County Municipal Code · 2026-09 edition · updated 2026-10-02 · Modoc County

3.20.010 - Title for citation.¶

3.20.020 - Definitions.¶

3.20.030 - Tax imposed-Amount-Payment.¶

3.20.040 - Exemptions.¶

3.20.050 - Operator collection responsibilities.¶

3.20.060 - Registration requirements-Posting of certificate.¶

3.20.070 - Tax remittance and report.¶

3.20.080 - Delinquent payments-Penalties and interest.¶

3.20.090 - Failure to collect or report-Tax determined by tax administrator.¶

3.20.100 - Appeal from tax administrator determination.¶

3.20.110 - Records-Preservation and inspection.¶

3.20.120 - Refunds.¶

3.20.130 - Tax deemed debt to county-Actions to collect.¶

3.20.140 - Acts constituting misdemeanors designated- Penalty.¶

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Modoc County Municipal Code

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