Article V — TRANSIENT OCCUPANCY TAX
Sanger Municipal Code · 2026-09 edition · updated 2026-09-27 · Sanger
Sections in this part
- Sec. 66-126. - Short title.
- Sec. 66-127. - Definitions.
- Sec. 66-128. - Imposition—Generally; tax deemed debt to city.
- Sec. 66-129. - Same—Exemptions from tax; written claim for exemption.
- Sec. 66-130. - When and to whom payable.
- Sec. 66-131. - Enforcement of article; schedules for payment of tax.
- Sec. 66-132. - Bond or deposit may be required to insure compliance with article.
- Sec. 66-133. - Registration of operators—Required; time limit; information to be…
- Sec. 66-134. - Same—Certificate of registration.
- Sec. 66-135. - Collection by operators—Required; when deferral of collection permitted;…
- Sec. 66-136. - Same—When collected; amount of tax to be separate from room rent; receipts.
- Sec. 66-137. - Same—Advertising, etc., that tax not to be collected or to be refunded.
- Sec. 66-138. - Quarterly remittances and returns—Generally.
- Sec. 66-139. - Same—Contents of returns.
- Sec. 66-140. - Same—Delivery to office of tax administrator.
- Sec. 66-141. - Same—Extension of time for filing of return and remitting tax.
- Sec. 66-142. - Same—Other than quarterly returns and tax payments may be required.
- Sec. 66-143. - Same—Deficiency determinations.
- Sec. 66-144. - Same—Redetermination upon petition of aggrieved person.
- Sec. 66-145. - Same—Refunds for overpayment of tax, penalties or interest.
- Sec. 66-146. - Same—Disclosure of business affairs, etc., of operators contained in…
- Sec. 66-147. - Same—Delinquency in remittance of tax collected—Penalties and interest.
- Sec. 66-148. - Same—Same—Procedure for collection of delinquent taxes.
- Sec. 66-149. - Same—Same—Liability of purchaser of hotel for taxes due from seller;…
- Sec. 66-150. - Disposition of tax proceeds.
- Sec. 66-151. - Operators to keep certain records, etc.; examination of records, etc.,…
- Sec. 66-152. - Filing of reports as to rental charges, dates of occupancy, etc., may be…
- Sec. 66-153. - Confidential nature of information contained in required records and…
- Sec. 66-154. - Appeal from decisions of tax administrator.
- Sec. 66-155. - Transient occupancy tax review committee—Created; chairman; acting…
- Sec. 66-156. - Same—Powers and duties.
- Sec. 66-157. - Violations.
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