Chapter 3.08 — TRANSIENT OCCUPANCY TAX
San Luis Obispo County Municipal Code · 2026-09 edition · updated 2026-09-30 · San Luis Obispo County
3.08.010 - Title.¶
3.08.015 - Applicability.¶
3.08.020 - Definitions.¶
3.08.030 - Tax imposed.¶
3.08.040 - Exemptions.¶
3.08.050 - Operator's duties.¶
3.08.055 - Tax held in trust.¶
3.08.060 - Registration.¶
3.08.070 - Reporting and remitting.¶
3.08.072 - Deposits.¶
3.08.075 - Separate account required.¶
3.08.080 - Penalties and interest.¶
3.08.090 - Failure to collect and report tax.¶
3.08.095 - Reconsideration by the tax administrator.¶
3.08.100 - Appeal.¶
3.08.110 - Records.¶
3.08.120 - Refunds.¶
3.08.130 - Actions to collect.¶
3.08.135 - Suspension and/or revocation.¶
3.08.140 - Violations—Misdemeanor.¶
3.08.150 - Liability of successor—Withholding by purchaser.¶
3.08.160 - Determination of successor's liability by tax administrator—Withholding by…¶
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