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Title 3 — TAXATION AND FINANCE

Chapter 3.56 — TRANSIENT OCCUPANCY TAX

San Mateo Municipal Code · 2026-09 edition · updated 2026-10-02 · San Mateo

3.56.010 TITLE.

3.56.020 DEFINITIONS.

3.56.030 GENERAL TAX.

3.56.035 SPECIAL TAX.

3.56.040 EXEMPTIONS. No tax shall be imposed upon:

3.56.050 OPERATOR DUTIES.

3.56.060 REGISTRATION.

3.56.070 REPORTING—REMITTING.

3.56.080 PENALTIES—INTEREST.

3.56.090 FAILURE TO COLLECT AND REPORT—TAX DETERMINATION. If any operator fails or

3.56.100 RECORDS.

3.56.110 REFUNDS.

3.56.120 ACTIONS TO COLLECT.

3.56.130 APPEAL.

3.56.140 SPECIAL FUND.

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