Napa County |
Code of Ordinances |
Title 3. REVENUE AND FINANCE |
Chapter 3.32. UNIFORM TRANSIENT OCCUPANCY TAX |
§ 3.32.010. Title. |
§ 3.32.020. Definitions. |
§ 3.32.030. Tax imposed—Amount. |
§ 3.32.031. Reserved. |
§ 3.32.040. Exemptions. |
§ 3.32.050. Operators—Registration requirements. |
§ 3.32.060. Operators—Tax collection duties. |
§ 3.32.070. Operators—Reporting and remitting. |
§ 3.32.071. Operators—Reporting and remitting—Cessation or transfer of operations. |
§ 3.32.080. Delinquency or fraud—Penalties and interest. |
§ 3.32.090. Failure to collect or report—Assessment. |
§ 3.32.100. Appeal procedure. |
§ 3.32.110. Records to be retained. |
§ 3.32.120. Actions to collect. |
§ 3.32.130. Refund conditions. |
§ 3.32.140. Unlawful activities designated—Misdemeanor. |
§ 3.32.150. Examination of records. |