Title 3 REVENUE AND FINANCE

Chapter 3.18 LODGERS’ TAX

3.18.010 Definitions.

3.18.020 Imposition of tax.

3.18.030 Licensing.

3.18.040 Exemptions.

3.18.050 Collection of the tax and reporting procedures.

3.18.060 Duties of the vendor.

3.18.070 Enforcement.

3.18.080 Failure to make return; computation, civil penalty and notice, collection of delinquencies; occupancy tax is a lien.

3.18.090 Criminal penalties.

3.18.100 Refunds and credits.

3.18.110 Vendor audits.

3.18.120 Financial reporting.

3.18.130 Confidentiality of return and audit.

3.18.140 Administration of lodgers’ tax moneys collected.

3.18.150 Eligible uses of lodgers’ tax proceeds.

3.18.160 Severability.

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