San Jose |
Code of Ordinances |
Title 4. REVENUE, FINANCE AND BUSINESS TAXES |
Chapter 4.72. TRANSIENT OCCUPANCY TAX |
§ 4.72.010. Chapter title and purpose. |
§ 4.72.020. Definitions. |
§ 4.72.030. Exemptions. |
§ 4.72.040. Imposition - Amount - Payment. |
§ 4.72.050. Collection - Operator's duties. |
§ 4.72.060. Use of tax revenue - Deposit in special fund. |
§ 4.72.065. Use of tax revenue - Deposit in special fund. |
§ 4.72.070. Hotel registration requirements. |
§ 4.72.080. Reporting and remitting. |
§ 4.72.090. Recordkeeping requirements. |
§ 4.72.100. Penalties and interest. |
§ 4.72.110. Failure to collect and report tax - Amount estimated by director of finance - Procedures. |
§ 4.72.120. Reserved. |
§ 4.72.130. Refunds and procedures. |
§ 4.72.140. Tax deemed debt to city - Actions to collect. |
§ 4.72.145. Duty and liability of operator's successor. |
§ 4.72.150. Operative date of chapter. |
§ 4.72.160. Violations deemed misdemeanors. |