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419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 7280 Section 7280
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(a) The legislative body of any city, county, or city and county may levy a tax on the privilege of occupying a room or rooms, or other living space, in a hotel, inn, tourist home or house, motel, or other lodging unless the occupancy is for a period of more than 30 days. The tax…
Rev. & Tax. Code § 7280.5 Section 7280.5
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(a) The redevelopment agency of any city which has levied a transient occupancy tax pursuant to Section 7280 or 7281 may also, by ordinance, levy a transient occupancy tax in accordance with this part, if the city’s ordinance entitles any person subject to a transient occupancy t…
Rev. & Tax. Code § 7281 Section 7281
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The legislative body of any city or county may levy a tax on the privilege of renting a mobilehome, as defined in Section 18008 of the Health and Safety Code, which is located outside a mobilehome park for occupancy on a transient basis unless such occupancy is for any period of …
Rev. & Tax. Code § 7282 Section 7282
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Notwithstanding any other provision of law, no city, county, or city and county may levy a tax on the privilege of occupying a campsite in a unit of the state park system. (Added by Stats. 1985, Ch. 529, Sec. 3.)
