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Title 3 — REVENUE AND FINANCE

Chapter 3.28 — TRANSIENT OCCUPANCY TAX

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

3.28.010 - Title.

3.28.020 - Definitions.

3.28.030 - Operator's duties.

3.28.040 - Operator's duty to collect tax.

3.28.050 - Exemptions.

3.28.051 - Adjustments.

3.28.060 - Tax imposed.

3.28.070 - Registration.

3.28.080 - Reporting and remitting.

3.28.090 - Original delinquency.

3.28.100 - Continued delinquency.

3.28.110 - Fraud.

3.28.120 - Interest.

3.28.130 - Collection and report failure—Tax collector determination.

3.28.140 - Appeal.

3.28.150 - Records.

3.28.160 - Refunds—Erroneously or illegally collected amounts.

3.28.170 - Refunds—Credit against taxes.

3.28.180 - Refunds—Repayment to transient.

3.28.190 - Refunds—Records required.

3.28.200 - Tax responsibility.

3.28.210 - Current business license required.

3.28.220 - Violation—Misdemeanor.

3.28.240 - Filing of certificate—Entry of judgment.

3.28.250 - Recording of judgment—Lien on transient occupancy tax certificate holder…

3.28.260 - Penalty in lieu of judgment interest.

3.28.270 - Additional penalty—Amount of bond premium posted or other costs.

3.28.280 - Extension of lien.

3.28.290 - Execution upon judgment.

3.28.300 - Satisfaction of judgment and removal of lien.

3.28.310 - Change of ownership—Tax clearance certificate.

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▸Contents — Mono County Municipal Code

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