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A Certificate of Occupancy (CO) is granted once ALL conditions of the building permit have been satisfied. This. includes, but is not limited to, finalization of all permits and inspectio ns (Fire, Site, Civil, Building, Electrical, Mechanical, Plumbing).
What is Transient Occupancy Tax? It is a rental tax that is paid by the guest for short-term rentals up to 30 days. It is not a tax on the business operator. Rentals include: room(s) living spaces in hotels ; inns ; tourist home or house ; motel ; other lodging