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Title 4 — REVENUE AND FINANCE

Chapter 4.32 — TRANSIENT OCCUPANCY TAX

National City Municipal Code · 2026-09 edition · updated 2026-10-02 · National City

4.32.010 - Short title.

4.32.020 - Definitions.

4.32.030 - Tax imposed.

4.32.040 - Exemptions.

4.32.050 - Operator—Collection.

4.32.060 - Operator—Registration.

4.32.070 - Operator—Returns.

4.32.080 - Delinquency—Penalties—Interest.

4.32.090 - Operator refusal—Determination of tax.

4.32.100 - Appeal.

4.32.110 - Operator—Records.

4.32.120 - Refunds.

4.32.130 - Responsibility for payment—Action.

4.32.140 - Violation—Penalty.

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