Article III — Transient Occupancy Tax.
Sec. 12-10 - Definitions.
Sonoma County Municipal Code · 2026-09 edition · updated 2026-09-27 · Sonoma County
For the purposes of this article, the following words and phrases shall, except where the context otherwise requires, have the meanings respectively ascribed to them by this section:
"Guest of owner" means a person who occupies a room or other living space accompanied by the owner or exercises that owner's right of occupancy without payment of any rent, as defined in this article, to the owner or representative of the owner.
"Lodging" means any accommodation consisting of one (1) or more rooms, or other living spaces which are occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes. Such term includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, recreational vehicle park, or public or private campground, including campgrounds that are seasonal, year-round or event based (camping is offered in association with fairs, festivals, or other special events). The term "lodging" does not include an organized camp, as that term is defined by Section 18897 of the California Health and Safety Code, or its successor statute.
"Room or other living space" means room or portion of any room in any lodging; any tent cabin or any space designated for location of a mobile home or house trailer, tent trailer, recreational vehicle, tent or other movable living space.
"Occupancy" means the use or possession, or the right to the use or possession of any one (1) or more rooms or portion thereof, or other living space, in any lodging for dwelling, lodging or sleeping purposes.
"Operator" means the person who is proprietor of the lodging, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity. Where the operator performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this article, and shall have the same duties and liabilities as his principal. Compliance with the provisions of this article by either the principal or the managing agent shall, however, be considered to be compliance by both.
"Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, any other group or combination acting as a unit or any public agency.
"Rent" means all consideration charged for occupancy valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature required to be paid by a transient, without any deduction therefrom whatsoever.
Notwithstanding the foregoing, "rent" does not include consideration or charges for any of the following:
(a)
Use of banquet or meeting rooms;
(b)
Occupancy of space in a lodging by a pet owned by a transient;
(c)
Childcare services;
(d)
Use of safes or other secure storage areas;
(e)
Food or meals;
(f)
Pay-per-view movies, video games, telephones, internet and the like;
(g)
Cancellation charges; or
(h)
Repair or damage/lost items in a lodging.
"Tax collector" means the Sonoma County Auditor-Controller/Treasurer-Tax collector and/or designated deputies.
"Transient" means any person, except the owner of a lodging, who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty (30) consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a lodging shall be deemed to be a transient until the period of thirty (30) days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy.
(Ord. No. 6391, § II, 10-4-2022; Ord. No. 5823, § 2, 1-6-2009.)
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