Transient Occupancy Tax

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For the privilege of occupancy in any hotel within the unincorporated area of Tuolumne County, each transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator. This tax applies to any structure, or any portion of any structure, which is occupied, or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes and includes, but is not limited to: