3.12.020“any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty (30) consecutive calendar days or less” source
3.12.020“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” source
Citation: Larkspur Municipal Code Chapter 3.12 (Transient Occupancy Tax), section 3.12.020 (Ord. 1062 section 14, 2022; Ord. 1030 section 2(3), 2018; Ord. 844 section 1, 1993; Ord. 753 section 1, 1987; Ord. 330 section 2, 1966). Code current through Ordinance 1098, June 17, 2026.
The checker resolves any California address to its jurisdiction and returns these rules with their verification level. Where a county or city publishes a licensed-rental registry or parcel map (Riverside County, San Diego, Palm Springs, and a growing list), it also runs parcel spacing, permit cap, and registry checks.
Verified from the municipal code (level 1), checked on 2026-09-13 by the CanIBnB research desk. Research is AI assisted and human reviewed; the method, the level system, and the re-check schedule are on the How we verify page. If anything here is wrong, report it and it goes in the public corrections log.