[Added 5-19-2009]
The following words, terms and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
Every person who shall, either at his own expense or at the
expense of another, pay a charge for the occupancy of any room or
space occupied to any hotel, motel, boardinghouse, inn, tourist home,
bed-and-breakfast, and other facilities offering guest rooms rented
out for continuous occupancy for fewer than 30 consecutive days.
Every hotel, motel, boardinghouse, inn, tourist home, bed-and-breakfast,
and other facilities offering guest rooms rented out for continuous
occupancy for fewer than 30 days within the Town which provides rooms
or spaces to any consumer for occupancy for a charge.
There is hereby imposed and levied, upon the consumer of services
provided by hotels, motels, boardinghouses, inns, tourist homes, bed-and-breakfasts,
and other facilities offering guest rooms rented out for continuous
occupancy for fewer than 30 days within the Town, a transient room
rental excise tax for general Town purposes equal to 1% of the amount
of the charge for the occupancy of any room or space so occupied by
the consumer.
A.
The tax imposed by this article shall not apply to charges for meals,
telephone services or any services other than the charges for occupancy
of the room or space so occupied.
B.
The tax imposed by this article shall not apply to rooms or spaces
rented and continuously occupied by the same individual or group of
individuals for 30 or more consecutive days in hotels, motels, boardinghouses,
inns, tourist homes, bed-and-breakfasts, and other facilities offering
guest rooms.
C.
The tax imposed by this article shall not apply to rooms or spaces
rented by a consumer for meetings, conferences, and purposes other
than sleeping, dwelling or lodging.
It shall be the duty of every seller to act as the tax collection
medium or agency for the Town and to collect from the consumer, for
the use of the Town, the tax imposed and levied by this article at
the time of collecting the charge for the occupancy of any room or
space so occupied by the consumer, and the taxes collected during
each calendar month shall be reported and paid by each seller to the
Treasurer of the Town on or before the 20th day of the calendar month
thereafter. The tax required to be collected under this section shall
be deemed to be held in trust by the seller for and on behalf of the
Town.
A.
Sellers shall keep complete records showing all charges for occupancy
of rooms or spaces, which records shall show the charge against each
consumer for such occupancy of rooms or spaces, the date thereof and
the date of payment thereof, and the amount of tax imposed by this
article. Such records shall be kept open for inspection by the duly
authorized agents of the Town during regular business hours on business
days, and the duly authorized agents of the Town shall have the right,
power and authority to make such transcripts thereof during such times
as they may desire, which records shall be maintained for a period
of four years.
B.
In addition to the records required to be maintained by the seller,
the seller shall make out a report thereof on such forms and setting
forth such information as the Town Treasurer may prescribe and require,
showing the amount of lodging charges collected and the taxes required
to be collected, and shall sign and deliver such report to the Town
Treasurer with remittance of the taxes collected. Such reports, together
with remittances, shall be made to the Town Treasurer on or before
the 20th day of the calendar month following the month being reported.
The Town Treasurer shall be charged with the power and the duty
of collecting all taxes imposed and levied under this article from
the seller.
A.
Any consumer failing, refusing or neglecting to pay the tax imposed
or levied by this article and any seller failing to collect such tax
or violating the provisions of this article, and any officer, agent
or employee of any seller failing to collect such tax or violating
the provisions of this article, shall be guilty of a Class 4 misdemeanor.
Each failure, refusal, neglect or violation and each day's continuance
thereof shall constitute a separate offense.
B.
Notwithstanding the provisions of Subsection A of this section, any seller failing to pay the tax to the Treasurer of the Town and file such report as required by § 147-39 on or before the due date for the same shall incur and be liable for a penalty in the amount of 10% of the taxes due, which shall be added to the amount of taxes or levies due from such seller on such installment, which, when collected by the Treasurer of the Town, shall be accounted for in his settlements.
C.
In addition to the penalties provide for in Subsections A and B of this section, any such taxes remaining unpaid by the seller on the last day of the month next following the day such taxes become due and payable shall be delinquent, and interest thereon of 10% per annum shall be added to the amount of taxes or levies due from the seller, which, when collected by the Treasurer of the Town, shall be accounted for in his settlements.
Whenever any seller required to collect and pay to the Town
a tax under this article shall cease to operate and/or shall otherwise
dispose of his or its business, any tax payable under the provisions
of this article shall become immediately due and payable. Such seller
shall immediately make a report and pay the tax due and shall provide
the Town written notice that the seller has ceased to operate and/or
has otherwise disposed of his or its business.
Sellers shall be allowed a commission of 3% for such service
in collecting and remitting the taxes levied and imposed by this article,
in the form of a monthly deduction from the monthly tax remitted.
No commission or deduction shall be allowed if the amount due or report
required is delinquent.
