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Business Taxes Law Guide – Revision 2022
Additional Local Taxes
Revenue and Taxation Code
Division 2. Other Taxes
Part 1.7. Additional Local Taxes
Chapter 1. Occupancy Taxes*
- 7280. Authority to levy tax on privilege of occupying room(s) of lodging.
- 7281. Authority to levy tax on privilege of renting mobilehome.
- 7282. Tax on occupancy of campsites in state parks prohibited.
- 7282.3. Tax on taxable food products prohibited.
* The provisions in this chapter do not apply to the sale of, nor the storage, use, or other consumption of tangible personal property.