Chapter 5.20 — TRANSIENT OCCUPANCY TAX

Sierra County Municipal Code · 2026-09 edition · updated 2026-10-02 · Sierra County

5.20.225 Implementation date for reserved outdoor space.¶

5.20.010 Definitions.¶

5.20.020 Tax imposed.¶

5.20.030 Payment schedule.¶

5.20.040 Exemptions.¶

5.20.050 Operator duties.¶

5.20.060 Registration of operators.¶

5.20.070 Reporting and remitting.¶

5.20.075 Payment by mail.¶

5.20.080 Original delinquency.¶

5.20.090 Continued delinquency.¶

5.20.100 Fraud.¶

5.20.110 Interest.¶

5.20.120 Penalties merged with tax.¶

5.20.130 Failure to collect or report.¶

5.20.140 Appeals process.¶

5.20.150 Records and audits.¶

5.20.160 Refund by written claim.¶

5.20.170 Recording certificate of lien.¶

5.20.180 Priority and lien of tax.¶

5.20.190 Tax collector remedies.¶

5.20.200 Change in ownership.¶

5.20.210 Violation a misdemeanor.¶

5.20.220 Civil remedies.¶

5.20.225 Implementation date for reserved outdoor space.¶

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Sierra County Municipal Code

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