5.20.020 Tax imposed.
A. For the privilege of occupying a lodging within the unincorporated areas of the county, each transient shall pay a tax in the amount of 12.5 percent of the rent charged. This tax constitutes a debt owed by the transient to Sierra County, and that debt can be satisfied only by payment in full to the operator or to Sierra County. Upon payment of the tax to the operator, the tax constitutes a debt owned by the operator to Sierra County.
B. The 12.5 percent tax will be allocated as follows:
1. Ten percent is a general purpose tax, the revenues of which may be used for any lawful municipal purpose.
2. Two and one-half percent is a special purpose tax, the revenues of which are dedicated solely for the Downieville Fire Protection District, Sierra City Fire District, Pliocene Ridge Community Services District, and the Sierra County Fire Protection District No. 1 for the purpose of providing emergency medical, fire or rescue services. Each district shall receive the two and one-half percent of tax collected within their respective districts annually from Sierra County. (Ord. 1092, eff. 7/1/21; Ord. 834, eff. 4/16/96; Ord. 789, eff. 7/25/92; Ord. 786, eff. 6/20/92; Ord. 659, eff. 9/7/83; Ord. 377, eff. 10/7/71)