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California Laws | Revenue and Taxation Code
DIVISION 2. OTHER TAXES
PART 1.6. TRANSACTIONS AND USE TAXES

(d) Interest shall be paid on the refunds provided by this chapter pursuant to Section 6907. (8948)

7279. (a) The total amount of refunds paid under this chapter shall be the amount of the impounded revenues derived from the unconstitutional tax plus any interest earned on that amount that remains after valid claims for refund filed prior to the effective date of the act adding this chapter are paid and the reserve amount described in paragraph (2) of subdivision (d) of Section 7275 is established. (8949)

(b) The board's actual and reasonable costs of administering refunds in accordance with this section and Section 7277, as approved by the Department of Finance, may be paid from the amount that is set aside for refunds under this chapter and may be paid prior to the payment of any claim for refund. (8950)

7279.5. A copy of the provisions of this chapter may be filed by the board with the court to demonstrate that implementation of the proposed plan of reimbursement, refund, or credit in accordance with the provisions of this chapter complies with any orders of the court requiring implementation of a refund plan by the board. Judicial notice of this chapter shall be taken by the court. In rendering a decision that the provisions of this chapter comply with any order of the court, the court shall order that any attorney's fees and costs incurred by the parties for the benefit of the persons seeking a refund be paid from the revenues collected pursuant to that tax plus any interest earned thereon. (8951)

7279.6. An arbitrary and capricious action of the board in implementing the provisions of this chapter shall be reviewable by writ. (8952)

PART 1.7. ADDITIONAL LOCAL TAXES (8953)(Text)

CHAPTER 1. OCCUPANCY TAXES (7280-7283.51) (8954)(Text)

7280. (a) The legislative body of any city, county, or city and county may levy a tax on the privilege of occupying a room or rooms, or other living space, in a hotel, inn, tourist home or house, motel, or other lodging unless the occupancy is for a period of more than 30 days. The tax, when levied by the legislative body of a county, applies only to the unincorporated areas of the county. (8955)

(b) For purposes of this section, the term "the privilege of occupying a room or rooms, or other living space, in a hotel, inn, tourist home or house, motel, or other lodging" does not include the right of an owner of a time-share estate in a room or rooms in a time-share project, or the owner of a membership camping contract in a camping site at a campground, or the guest of the owner, to occupy the room, rooms, camping site, or other real property in which the owner retains that interest. (8956)

For purposes of this subdivision: (8957)

(1) "Time-share estate" means a time-share estate, as defined by paragraph (1) of subdivision (x) of Section 11212 of the Business and Professions Code. (8958)

(2) "Membership camping contract" means a right or license as defined by subdivision (b) of Section 1812.300 of the Civil Code. (8959)

(3) "Guest of that owner" means a person who does either of the following: (8960)

(A) Occupies real property accompanied by the owner of either of the following: (8961)

(i) A time-share estate in that real property. (8962)

(ii) A camping site in a campground pursuant to a right or license under a membership camping contract. (8963)

(B) Exercises that owner's right of occupancy without payment of any compensation to the owner. (8964)

(C) "Guest of that owner" specifically includes a person occupying a time-share unit or a camping site in a campground pursuant to any form of exchange program. (8965)

(c) For purposes of this section, "other lodging" includes, but is not limited to, a camping site or a space at a campground or recreational vehicle park, but does not include any of the following: (8966)

(1) Any facilities operated by a local government entity. (8967)

(2) Any lodging excluded pursuant to subdivision (b). (8968)

(3) Any campsite excluded from taxation pursuant to Section 7282. (8969)

(d) Subdivision (b) does not affect or apply to the authority of any city, county, or city and county to collect a transient occupancy tax from time-share projects that were in existence as of May 1, 1985, and which time-share projects were then subject to a transient occupancy tax imposed by an ordinance duly enacted prior to May 1, 1985, pursuant to this section. Chapter 257 of the Statutes of 1985 may not be construed to affect any litigation pending on or prior to December 31, 1985. (8970)

(e) (1) (A) If the legislative body of a city, county, or city and county elects to exempt from a tax imposed pursuant to this section any of the following persons whose occupancy is for the official business of their employers, the legislative body shall create a standard form to claim this exemption and the officer or employee claiming the exemption shall sign the form under penalty of perjury: (8971)

(i) An employee or officer of a government outside the United States. (8972)

(ii) An employee or officer of the United States government. (8973)

(iii) An employee or officer of the state government or of the government of a political subdivision of the state. (8974)

(B) The standard form described in subparagraph (A) shall contain a requirement that the employee or officer claiming the exemption provide to the property owner one of the following, as determined by the legislative body of the city, county, or city and county imposing the tax, as conclusive evidence that his or her occupancy is for the official business of his or her employer: (8975)

(i) Travel orders from his or her government employer. (8976)

(ii) A government warrant issued by his or her employer to pay for the occupancy. (8977)

(iii) A government credit card issued by his or her employer to pay for the occupancy. (8978)

(C) The standard form described in subparagraph (A) shall contain a requirement that the officer or employee provide photo identification, proof of his or her governmental employment as an employee or officer as described in clause (i), (ii), or (iii) of subparagraph (A), and proof, consistent with the provisions of subparagraph (B), that his or her occupancy is for the official business of his or her governmental employer. (8979)

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