Cities and counties in California can tax someone for staying in a hotel or similar lodging for 30 days or less. This doesn't apply to people with time-share estates or camping membership contracts. Lodgings that can be taxed include campsites and RV park spaces, except those run by the local government or exempted under other rules. This law doesn't change past taxes on time-shares that existed before May 1, 1985. When a government employee stays for work, they might not have to pay the tax if they fill out an official form. However, the property owner must keep this form as proof to avoid being charged the tax.

This law allows a city's redevelopment agency to levy a transient occupancy tax, which is a tax on hotel and similar accommodations, like the one the city might already collect. The agency can only do this if people can use the amount paid to the agency to offset what they owe the city. To impose this tax, the agency needs to pass an ordinance, which is like a local law, clearly stating it's from the redevelopment agency, and it has to be formalized and signed appropriately. The tax rate cannot be higher than the city's existing rate and is limited to certain redevelopment project areas where tax income is committed to specific redevelopment bonds. Once these taxes are pledged for bond payments, they cannot be undone until the bonds are entirely paid off.

Cities or counties in California can charge a tax when you rent a mobilehome on a short-term basis (30 days or less) if it's not in a mobilehome park. For counties, this tax applies only in areas that aren't part of any city. However, this tax doesn't apply if the renter is an employee of the mobilehome's owner or operator.

This law prohibits any local government in California, like cities or counties, from imposing a tax on staying at a campsite within the state park system.

This law states that no city or county, including charter cities, in California can impose a separate tax on food products if those food products are already being taxed under the existing Sales and Use Tax Law. This includes all kinds of food and beverages, even alcoholic and carbonated drinks, no matter how or where they are served.

This law allows a board of supervisors to create rules, through an ordinance or resolution, for collecting overdue tax payments that were assessed under this chapter.

This law section outlines the process for obtaining a tax clearance certificate when purchasing or transferring a property that might owe transient occupancy taxes (like those for short stays or hotel rooms). If you're buying such a property, you can ask the local government to issue a certificate that shows whether any taxes are owed. The local authorities have 90 days to either give you the certificate or audit the current owner's tax records.

If they don't finish in time, you won't be responsible for any back taxes when you buy the property. However, if you decide not to get a certificate or don't hold enough money in escrow to cover due tax, you could end up paying it later. A certificate you receive will note how much tax is owed and can be trusted as proof of what taxes are due at that moment.

This law allows cities or counties to take legal action to collect unpaid transient occupancy taxes, like those from hotels, within four years of when the taxes were supposed to be paid. However, if there's fraud or the property owner didn't file a tax return, this time limit does not apply.