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San Jose |
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Code of Ordinances |
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Title 4. REVENUE, FINANCE AND BUSINESS TAXES |
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Chapter 4.74. GENERAL FUND TRANSIENT OCCUPANCY TAX |
| § 4.74.010. Chapter title and purpose. |
| § 4.74.020. Deposit of revenues in general fund. |
| § 4.74.030. Definitions. |
| § 4.74.040. Exemptions. |
| § 4.74.050. Imposition and payment of tax. |
| § 4.74.060. Collection by operator. |
| § 4.74.070. Hotel registration requirements. |
| § 4.74.080. Reporting and remitting. |
| § 4.74.090. Recordkeeping requirements. |
| § 4.74.100. Penalties and interest. |
| § 4.74.110. Procedures respecting operator's failure to collect and report tax. |
| § 4.74.120. Appeal. |
| § 4.74.130. Refunds and procedures. |
| § 4.74.140. Tax deemed debt to city - Action to collect. |
| § 4.74.145. Duty and liability of operator's successor. |
| § 4.74.150. Conviction for chapter violation - Taxes not waived. |