Chapter 3.20 — TRANSIENT OCCUPANCY TAX
Napa Municipal Code · 2026-07 edition · updated 2026-10-02 · Napa
§ 3.20.010. Definitions.¶
§ 3.20.020. Tax imposed.¶
§ 3.20.030. Exemptions.¶
§ 3.20.040. Operator's duties.¶
§ 3.20.050. Registration of hotels.¶
§ 3.20.060. Reporting and remitting of tax.¶
§ 3.20.070. Penalties and interest.¶
§ 3.20.080. Failure to collect and report tax—Determination of tax by City Collector.¶
§ 3.20.090. Appeals.¶
§ 3.20.100. Records required to be kept—Right to inspect.¶
§ 3.20.110. Refunds.¶
§ 3.20.120. Duty of successor of operator.¶
§ 3.20.130. Liability of successor for failure to withhold—Notice of amount due.¶
§ 3.20.140. Actions by city to collect.¶
§ 3.20.150. Violation—Penalty.¶
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