Kamp, 090183 CAAGO, AGO 83-504

• Case Date: September 01, 1983
• Court: California

JOHN K. VAN DE KAMP Attorney General CLAYTON P. ROCHE Deputy Attorney General AGO 83-504 No. 83-504 California Attorney General Opinion Office of the Attorney General State of California September 1, 1983          THE HONORABLE JIM NIELSEN, MEMBER OF THE CALIFORNIA STATE SENATE, has requested an opinion on the following question:          May cities and counties impose a transient occupancy tax at private campgrounds and state park campsites where only a site and accompanying facilities are rented and the occupants own and use their own recreational vehicle or tent?          CONCLUSION          Cities and counties may impose a transient occupancy tax at private campgrounds and state park campsites where only a site and accompanying facilities are rented and the occupants use and own their own recreational vehicle or tent.          ANALYSIS          Revenue and Taxation Code sections 7280 and 7281 provide that cities and counties may levy a tax on the privilege of occupying a room or other lodging for not more than 30 days, or on the privilege of renting a mobile home outside of a mobile home park for not more than 30 days. This tax is commonly known as a "hotel tax" or the "transient occupancy tax." We are asked herein whether a similar tax may be levied on the privilege of occupying space (a campsite) for an occupant-owned recreational vehicle or tent in a private campground or state park. Revenue and Taxation Code sections 7280 and 7281 are limited to occupying a room or other lodging and renting a mobile home and thus do not authorize a tax on a campsite. We must therefore look elsewhere for local authority to levy such a tax.          With respect to the general authority of local agencies, including cities or counties, to levy a tax, we recently stated in 65 Ops.Cal.Atty.Gen. 267, 269-270 (1982) as follows:

"The power of taxation residing in a local agency ordinarily emanates from the Legislature. (Cal. Const., art. XIII, § 24; Ex parte Jackson (1927) 86 Cal.App. 421, 428-430.) However, the levy and collection of taxes by a city having a charter, such as the City of Pacific Grove, under our constitution

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