SEARCH SCCgov

HOME | A-Z SERVICES | CONTACTS | FAQs | SUGGESTIONS | SITE MAP | ABOUT US   AGENCIES & DEPTS

County Connection |Handling Emergencies |Living and Working |Health and Human Care |Doing Business |Law and Justice

Copyrighted by SANTA CLARA COUNTY CODE & Municipal Code Corporation, 1998.

Previous heading / Next heading / Table of Contents

__________

Sec. A30-50. Tax imposed.

(a) For the privilege of occupancy in a hotel in the unincorporated areas of the County, unless the occupancy is for a period of more than 30 days, each transient is subject to and shall pay a tax in the amount of eight percent of the rent charged by the operator. Said debt is extinguished only by payment to the operator or to the County. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Director of Finance may require that such tax be paid directly to the Director of Finance.

(b) The term "the privilege of occupancy in a hotel" does not include the right of an owner of a time-share estate in a room or rooms in a time-share project, or the owner of a membership camping contract in a camping site at a campground, or the guest of the owner, to occupy the room, rooms, camping site, or other real property in which the owner retains that interest.

(Ord. No. NS-216.6, § 1, 8-26-86; Ord. No. NS-216.8, 12-13-05)

__________

County Policy | Privacy Policy | Accessibility | Site Map | Contact Webmaster | Site Help All Content Copyright ©2007, the County of Santa Clara, CA