Title 8 — FINANCE, REVENUE, AND TAXATION›Chapter 1 — TAXATION
Article 3 — Real Property Transfer Taxes
Ojai Municipal Code · 2026-07 edition · updated 2026-10-02 · Ojai
§ 8-1.301. Title.¶
§ 8-1.302. Tax imposed.¶
§ 8-1.303. Person responsible for payment.¶
§ 8-1.304. Debt security instruments exempted.¶
§ 8-1.305. Governmental agencies exempted.¶
§ 8-1.306. Bankruptcies and receiverships.¶
§ 8-1.307. Securities and Exchange Commission.¶
§ 8-1.308. Partnerships.¶
§ 8-1.309. Administration.¶
§ 8-1.310. Claims for refunds.¶
§ 8-1.311. Operative date.¶
§ 8-1.401. Title.¶
§ 8-1.402. Definitions: Scope.¶
§ 8-1.403. Person defined.¶
§ 8-1.404. Hotel defined.¶
§ 8-1.405. Occupancy defined.¶
§ 8-1.406. Transient defined.¶
§ 8-1.407. Rent defined.¶
§ 8-1.408. Operator defined.¶
§ 8-1.409. Tax Collector defined.¶
§ 8-1.410. Tax imposed.¶
§ 8-1.411. Payment by transients.¶
§ 8-1.412. Duties of operators.¶
§ 8-1.413. Records of operators.¶
§ 8-1.414. Registration required.¶
§ 8-1.415. Posting of certificates.¶
§ 8-1.416. Contents of certificates.¶
§ 8-1.417. Reporting and remitting by operators.¶
§ 8-1.418. Payment of taxes.¶
§ 8-1.419. Taxes held in trust.¶
§ 8-1.420. Original delinquencies.¶
§ 8-1.421. Continued delinquencies.¶
§ 8-1.422. Fraud.¶
§ 8-1.423. Interest.¶
§ 8-1.424. Penalties and interest merged with taxes.¶
§ 8-1.425. Determinations by Tax Collector.¶
§ 8-1.426. Determinations by Tax Collector: Notices.¶
§ 8-1.427. Determinations by Tax Collector: Applications for hearings.¶
§ 8-1.428. Determinations by Tax Collector: Hearings.¶
§ 8-1.429. Notices of appeals.¶
§ 8-1.430. Notices of appeals: Hearings: Notices.¶
§ 8-1.431. Notices of appeals: Hearings: Conduct.¶
§ 8-1.432. Notices of appeals: Hearings: Decisions.¶
§ 8-1.433. Refunds: Filing of claims.¶
§ 8-1.434. Refunds: Credit to operators.¶
§ 8-1.435. Refunds to operators.¶
§ 8-1.436. Refunds to transients and guests.¶
§ 8-1.437. Refunds: Written records.¶
§ 8-1.438. Taxes deemed a debt to City.¶
§ 8-1.439. Actions to collect.¶
§ 8-1.440. Violations.¶
§ 8-1.441. Violations: Punishment.¶
§ 8-1.442. Payment of tax prior to suit.¶
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