Chapter 3.32 — UNIFORM TRANSIENT OCCUPANCY TAX
Napa County Municipal Code · 2026-09 edition · updated 2026-10-02 · Napa County
3.32.010 - Title.¶
3.32.020 - Definitions.¶
3.32.030 - Tax imposed—Amount.¶
3.32.031 - Reserved.¶
3.32.040 - Exemptions.¶
3.32.050 - Operators—Registration requirements.¶
3.32.060 - Operators—Tax collection duties.¶
3.32.070 - Operators—Reporting and remitting.¶
3.32.071 - Operators—Reporting and remitting—Cessation or transfer of operations.¶
3.32.080 - Delinquency or fraud—Penalties and interest.¶
3.32.090 - Failure to collect or report—Assessment.¶
3.32.100 - Appeal procedure.¶
3.32.110 - Records to be retained.¶
3.32.120 - Actions to collect.¶
3.32.130 - Refund conditions.¶
3.32.140 - Unlawful activities designated—Misdemeanor.¶
3.32.150 - Examination of records.¶
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