Chapter 14 — TRANSIENT OCCUPANCY TAXES
Thousand Oaks Municipal Code · 2026-09 edition · updated 2026-09-30 · Thousand Oaks
Sec. 3-14.01. Title.¶
Sec. 3-14.02. Definitions.¶
Sec. 3-14.03. Tax imposed.¶
Sec. 3-14.04. Payment by transient.¶
Sec. 3-14.05. Duties of operators.¶
Sec. 3-14.06. Records.¶
Sec. 3-14.07. Registration by operators.¶
Sec. 3-14.08. Certificates: Posting.¶
Sec. 3-14.09. Certificates: Form.¶
Sec. 3-14.10. Reports by operators.¶
Sec. 3-14.11. Payment of taxes.¶
Sec. 3-14.12. Taxes held in trust.¶
Sec. 3-14.13. Late penalties.¶
Sec. 3-14.14. Additional late penalties.¶
Sec. 3-14.15. Fraud.¶
Sec. 3-14.16. Interest.¶
Sec. 3-14.17. Penalties and interest merged with taxes.¶
Sec. 3-14.18. Determination of taxes by Tax Collector.¶
Sec. 3-14.19. Applications for hearings.¶
Sec. 3-14.20. Hearings by Tax Collector.¶
Sec. 3-14.21. Notices of appeals.¶
Sec. 3-14.22. Notices of Council hearings.¶
Sec. 3-14.23. Hearings by Council.¶
Sec. 3-14.24. Hearings by Council: Decisions.¶
Sec. 3-14.25. Overpayment by operators: Filing of claims.¶
Sec. 3-14.26. Overpayment by operators: Credit.¶
Sec. 3-14.27. Overpayment by operators: Refunds.¶
Sec. 3-14.28. Overpayment by transients: Refunds.¶
Sec. 3-14.29. Records required for refunds.¶
Sec. 3-14.30. Debt to City.¶
Sec. 3-14.31. Actions to collect.¶
Sec. 3-14.32. Violations.¶
Sec. 3-14.33. Security requirement.¶
Sec. 3-14.34. Successors or assignees of business: Withholding tax from purchase money:…¶
Sec. 3-14.35. Successors or assignees of business: Liability for tax.¶
Sec. 3-14.36. Exemptions.¶
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