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Pomona California Form 1065: What You Should Know
CHAPTER 12-B, SECTION 3304, AS AMENDED BY P.L.2-2011, SECTION 3304 AND CHAPTER 46, AS AMENDED BY P.L.12-2011, SECTION 3304, AND CHAPTER 46, AS AMENDED BY P.L.27-2011, SECTION 3304, SECTION 1. The tax imposed by chapter 4 of the laws of 1948, as amended [the act of April 21, 1951, c. 812, The Real Property Tax Ordinance of May 20, 1951, (hereinafter “Act of 1951”), amended the existing Tax Ordinance of California (hereinafter “Tax Ordinance”).] is hereby adopted and enforced in a like manner to the Tax Ordinance. SECTION 2. The tax levied by this chapter is named the “Transient Occupancy Tax” and is hereby adopted as a special tax. SECTION 3. Subject to the limitations prescribed by sections 526 and 603 of title 26, the Tax Ordinance shall not be in force within the City until the adoption of a local ordinance providing for its levy. SECTION 4. The provisions of the Act of 1951 and the Tax Ordinance shall apply to all establishments, not otherwise specifically exempted from the tax, and are binding upon all persons, corporations and corporations doing business in any place within the City. SECTION 5. The tax imposed by section 26.5 of this article upon the rental, or otherwise from the use of, or from the sale of, any room or building and the rates imposed pursuant to said section are hereby adopted and enforced as a Tax Ordinance and are applicable within the City. SECTION 6. As used in this chapter, the words “sales,” “sale,” “business,” “enterprise,” “company,” “investor,” “shareholder,” “partner,” “organization,” “person or group,” “managing.” “Rental,” “rent,” “rental,” “rental,” “rental” have the meanings ascribed to them in the Tax Ordinance.
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