{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7283","citation":"Rev. & Tax. Code, § 7283","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1.7. ADDITIONAL LOCAL TAXES [7280. - 7300.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.7"},{"name":"CHAPTER 1. Occupancy Taxes [7280. - 7283.51.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.7/chapter-1"}],"history":"Added by Stats. 1993, Ch. 1187, Sec. 28.   Effective January 1, 1994.","effective":"1994-01-01","html":"<p>A board of supervisors may, by ordinance or resolution, establish procedures for the collection of delinquent amounts of any tax levied pursuant to this chapter.</p>","text":"A board of supervisors may, by ordinance or resolution, establish procedures for the collection of delinquent amounts of any tax levied pursuant to this chapter.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/occupancy-taxes-7283","source":"California Legislative Information bulk export (pubinfo)"}