Contra Costa County |
Ordinance Code |
Title 6. REVENUE AND FINANCE |
Division 64. TAXES |
Chapter 64-4. TRANSIENT OCCUPANCY TAX |
§ 64-4.812. Collection—Actions.
Latest version.
Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owned by the transient to the county. Any such tax collected by an operator which has not been paid to the county shall be deemed a debt owed by the operator to the county. Any person owing money to the county under the provisions of this chapter shall be liable to any action brought in the name of the county for the recovery of such amount.
(Ord. 1891: prior code § 2530.12).