Chapter 3.20 — TRANSIENT OCCUPANCY TAX
Parlier Municipal Code · 2026-09 edition · updated 2026-09-27 · Parlier
3.20.010 - Title.¶
3.20.020 - Definitions.¶
3.20.030 - Imposition and payment.¶
3.20.040 - Collection by operator—Enforcement.¶
3.20.050 - Duties of operator.¶
3.20.060 - Exemptions.¶
3.20.070 - Operator registration required—Certificate of authority.¶
3.20.080 - Original delinquency—Penalty.¶
3.20.090 - Continued delinquency—Penalty.¶
3.20.100 - Fraud—Intent to evade payment—Penalty.¶
3.20.110 - Interest in addition to penalty.¶
3.20.120 - Penalty to be merged with tax.¶
3.20.110 shall be merged with and become a part of the tax herein required to be paid.¶
3.20.130 - Due date—Quarterly payments.¶
3.20.140 - Returns—Filing.¶
3.20.150 - Returns—Contents.¶
3.20.160 - Return—Delivery with remittance.¶
3.20.170 - Due date—Extension—Interest.¶
3.20.180 - Returns—For other than quarterly periods.¶
3.20.190 - Deficient payment—Determination.¶
3.20.200 - Deficient payment—Offsetting against other payments.¶
3.20.210 - Deficient payment—Notice.¶
3.20.220 - Deficient payment—Three-year time limit.¶
3.20.230 - Deficient payment—Collection—Procedure.¶
3.20.240 - Deficient payment—Collection—When jeopardized by delay.¶
3.20.250 - Redetermination—Petition.¶
3.20.260 - Redetermination—Hearing.¶
3.20.270 - Redetermination—Change of amount of determination.¶
3.20.280 - Redetermination—Decision.¶
3.20.290 - Redetermination—Guarantee of payment of determination.¶
3.20.300 - Security for collection—Amount.¶
3.20.310 - Security for collection—Action in delinquency.¶
3.20.320 - Security for collection—Civil action.¶
3.20.330 - Security for collection—Withholding by successors or assigns.¶
3.20.340 - Refunds.¶
3.20.350 - Administration—Deposit of moneys.¶
3.20.360 - Administration—Record keeping.¶
3.20.370 - Administration—Examinations and investigations.¶
3.20.380 - Administration—Authority to require reports.¶
3.20.390 - Administration—Information to be confidential—Disclosure unlawful—Exemptions.¶
3.20.400 - Administration—Limitation on confidentiality.¶
3.20.410 - Appeal—Hearing—Notice.¶
3.20.420 - Transient occupancy tax review committee—Powers and duties.¶
3.20.430 - Violations.¶
3.20.440 - Penalty.¶
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