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- Q7834288 subject Q7452727.
- Q7834288 subject Q8496178.
- Q7834288 subject Q8600914.
- Q7834288 abstract "Transient Occupancy Tax (TOT) is charged in most states, including California, to travelers when renting accommodations (a room, rooms, entire home or other living space) in a hotel, inn, tourist home or house, motel or other lodging (defined below) unless the stay is for a period of 30 days or more. The tax is to be collected at the time that payment is made for the accommodation, and then remitted by the lodging operator to the city or county. It can also be called Hotel Occupancy Tax, and despite the name generally applies to the same range of accommodations.Other lodging includes, but is not limited to: Camping sites Space at a campground or recreational vehicle park.The authority to levy TOT is granted to the legislative bodies of both cities and counties by California Revenue and Taxation Code 7280. The authority to collect TOT is generally granted to the County Tax Collector by the Board of Supervisors by means of an ordinance. An ordinance passed by a Board is specific to that County.".
- Q7834288 wikiPageWikiLink Q216212.
- Q7834288 wikiPageWikiLink Q27686.
- Q7834288 wikiPageWikiLink Q7452727.
- Q7834288 wikiPageWikiLink Q8496178.
- Q7834288 wikiPageWikiLink Q8600914.
- Q7834288 wikiPageWikiLink Q99.
- Q7834288 comment "Transient Occupancy Tax (TOT) is charged in most states, including California, to travelers when renting accommodations (a room, rooms, entire home or other living space) in a hotel, inn, tourist home or house, motel or other lodging (defined below) unless the stay is for a period of 30 days or more. The tax is to be collected at the time that payment is made for the accommodation, and then remitted by the lodging operator to the city or county.".
- Q7834288 label "Transient occupancy tax".