Ventura County |
Code of Ordinances |
Division 11. Uniform Transient Occupancy Tax |
Chapter 2. Specific Provisions |
Article 1. Imposition of Tax |
Appendix 11212. Payment by transient.
Latest version.
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 tax collector may require the transient to pay such tax directly to the tax collector.