Chapter 5.32 — TRANSIENT OCCUPANCY TAX

Riverside Municipal Code · 2026-09 edition · updated 2026-09-27 · Riverside

5.32.010 - Definitions.¶

5.32.020 - Tax imposed.¶

5.32.030 - Exemptions.¶

5.32.040 - Operator's duties.¶

5.32.050 - Registration.¶

5.32.060 - Returns and remittances.¶

5.32.070 - Reporting and remitting.¶

5.32.080 - Cessation of business.¶

5.32.090 - Delinquency.¶

5.32.100 - Fraud.¶

5.32.110 - Failure to collect and report tax—Determination of tax by Tax Administrator.¶

5.32.120 - Administrative appeal.¶

5.32.125 - Judicial review.¶

5.32.130 - Records.¶

5.32.140 - Refunds.¶

5.32.150 - Revocation of permit.¶

5.32.160 - Closure of hotel without permit.¶

5.32.170 - Recording certificate—Lien.¶

5.32.180 - Priority and lien of tax.¶

5.32.190 - Warrant for collection of taxes.¶

5.32.200 - Seizure and sale.¶

5.32.210 - Successor's liability—Withholding by purchaser.¶

5.32.220 - Liability of purchaser—Release.¶

5.32.230 - Responsibility for payment.¶

5.32.240 - Withhold notice.¶

5.32.250 - Violations—Misdemeanor.¶

5.32.260 - Extension of time.¶

5.32.270 - Confidentiality of records.¶

5.32.280 - Reserved.¶

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