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Title 4 — REVENUE AND FINANCE

Chapter 4.24 — TRANSIENT OCCUPANCY TAX

Oakland Municipal Code · 2026-09 edition · updated 2026-10-02 · Oakland

4.24.010 - Title.

4.24.020 - Definitions.

4.24.030 - Tax imposed.

4.24.031 - Imposition of surcharge.

4.24.040 - Exemptions.

4.24.050 - Operator's duties.

4.24.060 - Registrations.

4.24.070 - Reporting and remitting.

4.24.080 - Penalties and interest.

4.24.090 - Failure to collect and report tax.

4.24.100 - Appeals Board of Review.

4.24.110 - Records.

4.24.120 - Refunds.

4.24.130 - Actions to collect transient occupancy tax a debt.

4.24.140 - Notice of hearing on lien.

4.24.150 - Collection of delinquent taxes by special tax roll assessment.

4.24.160 - Recordation of lien for delinquent charges.

4.24.170 - Violations, infraction.

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