Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

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.