[Adopted 9-14-2023]
There is hereby levied and imposed, in addition to all other
taxes and fees of every kind now imposed by law, on each transient,
a tax of 2% of the amount paid for lodging by or for any such transient
to any hotel, motel, boardinghouse, travel campground or other facility
offering guest accommodations rented out for continuous occupancy
for fewer than 30 consecutive days for the occupancy of any room or
space that is suitable or intended for occupancy by transients for
dwelling, lodging or sleeping purposes. The tax shall be collected
from such transient at the time and in the manner provided by this
article.
The following words and phrases, when used in this article,
shall, for the purpose of this article, have the following respective
meanings except when the context clearly indicates a different meaning:
The Commissioner of Revenue of Northumberland County and
any duly authorized agents.
Space or room furnished any transient, including the cost
of all services when furnished with such space or room for a unit
price.
Any individual, partnership, society, association, joint-stock
company, corporation, estate, receiver, trustee, assignee, referee
or any other person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise; and any combination or
group of individuals acting as a unit.
Any person who, for a period of not more than 30 consecutive
days, either at his own expense, or at the expense of another, obtains
lodging as defined herein.
The Treasurer of Northumberland County and any duly authorized
agents.
Every person receiving any payment for lodging with respect
to which a tax is levied under this article shall collect the amount
of such tax so imposed from the transient on whom such tax is levied
or from the person paying for such lodging at the time payment for
such board and lodging is made. The taxes required to be collected
under this section shall be deemed to be held in trust by the person
required to collect such taxes until remitted as required in this
article.
A.
It shall be the duty of every seller of lodging in acting as the
tax collection medium or agency for the county to collect from the
purchaser of lodging, for the use of the county, the tax hereby imposed
and levied at the time of collecting the purchase price charged for
the lodging, and the taxes collected during each calendar month shall
be reported to the Commissioner and remitted by each seller to the
Treasurer on or before the 20th day of the following calendar month.
The taxes collected by a seller shall be deemed to be held in trust
by such seller until they have been remitted to the Treasurer. The
required report shall be in such form as may be prescribed by the
Commissioner.
B.
Any seller collecting the tax on transactions exempt or not taxable
under the article shall transmit to the Treasurer such erroneously
or illegally collected tax unless and until he can affirmatively show
that the tax has since been refunded to the purchaser or credited
to his account.
A.
If any person shall fail or refuse to remit to the Treasurer the
tax required to be collected and paid under this article within the
time and in the amount specified in this article, there shall be added
to such tax by the treasurer a penalty in the amount of 5% thereof
if the failure is not for more than 30 days with an additional 5%
for each additional thirty-day period or fraction thereof during which
the failure continues, not to exceed 25% in the aggregate, and interest
thereon at the rate of 8% per annum, which shall be computed upon
the taxes and penalty from the date such taxes are due and payable.
B.
In the case of a false or fraudulent report to the Commissioner with
the intent to defraud the County of any tax due under this article,
a penalty of 50% of the tax shall be assessed against the person required
to collect such tax.
If any person shall fail or refuse to collect the tax imposed
under this article and to make, within the time provided in this article,
the reports and remittances required in this article, the Commissioner
shall proceed to obtain facts and information on which to base an
estimate of the tax due. When any such facts and information are obtained
upon which to base the assessment of any tax payable by any person
who has failed or refused to collect such tax, and to make such report
and remittance, the Commissioner shall proceed to determine and assess
against such person such tax, penalty and interest as provided for
in this article, and shall notify such person by registered mail sent
to his last known place of address, of the amount of such tax, interest
and penalty, and the total amount thereof shall be payable to the
Treasurer within 10 days from the date of the mailing of such notice.
It shall be the duty of every person liable for the collection
and payment to the county of any tax imposed by this article to keep
and to preserve for a period of three years such suitable records
as may be necessary to determine and show accurately the amount of
any such tax for which he has been responsible. The Treasurer or the
Commissioner may inspect such records at all reasonable times.
Whenever any person required to collect and remit the tax imposed
and levied by this article shall go out of business, dispose of his
business or otherwise cease to operate, all of such taxes collected
and any tax payable under this article shall thereupon be reported
to the Commissioner and remitted to the treasurer of the county.
No tax shall be payable under this division on charges for lodging
paid to any hospital, medical clinics, convalescent home or home for
the aged.
Any person violating or failing to comply with any of the provisions
of this article shall be guilty of a class 1 misdemeanor. Each violation
or failure shall constitute a separate offense.
