Chapter 3.12 — TRANSIENT OCCUPANCY TAX

Mount Shasta Municipal Code · 2026-09 edition · updated 2026-10-02 · Mount Shasta

3.12.010 Definitions.¶

3.12.020 Tax imposed.¶

3.12.030 Operator’s duties.¶

3.12.040 Registration.¶

3.12.050 Reporting and remitting.¶

3.12.060 Penalties and interest.¶

3.12.070 Failure to collect and report tax – Determination of tax by Tax Administrator.¶

3.12.080 Appeal.¶

3.12.090 Records.¶

3.12.100 Refunds.¶

3.12.110 Actions to collect.¶

3.12.120 Violations.¶

3.12.300 Obligation of purchaser of covered business.¶

3.12.310 Issuance of receipt or certificate.¶

3.12.320 Estimate of amount to withhold.¶

3.12.330 Deposit of amount withheld.¶

3.12.340 Successor’s failure to withhold.¶

3.12.350 Effect of certificate on liability of seller.¶

3.12.400 Joint and several liability of partners.¶

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Mount Shasta Municipal Code

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