[Adopted 2-25-1986 by Bill No. 232]
In this article, the following words have the meanings indicated:
COUNTY
Talbot County.
COUNTY COUNCIL
The County Council of Talbot County.
HOTEL, MOTEL OR OTHER SIMILAR PLACE
Any public or private hotel, inn, hostelry, tourist home or house, motel, rooming house or other similar lodging place, offering sleeping accommodations or space for one or more persons at any time, and the owner and operator thereof, which, for compensation, holds out to furnish or furnishes sleeping accommodations or space to any transient.
PERSON
Any individual, corporation, company, association, firm, copartnership or any group of individuals acting as a unit, and which includes any trustee, receiver, assignee or personal representative thereof.
ROOM OR BUILDING RENTAL
The total charge made by any hotel, motel or other similar place for sleeping accommodations or space furnished to the transient. If the charge includes any amount for services or accommodations in addition to that of the use of sleeping space, the portion of the total charge which represents only room or building rental shall be distinctly set out and billed to the transient as a separate item.
TRANSIENT
Any person who, for any period of not more than four consecutive months, obtains sleeping accommodations or space, either at his own expense or at the expense of another, in any hotel, motel or other similar place for which there is a room or building rental.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The County Council of Talbot County hereby imposes a tax up to the amount allowed under Md. Code Ann., Local Government Art., § 20-405, Subsection B(3), and set by the annual Budget and Appropriation Ordinance, for room or building rental by or for any transient at any hotel, motel or similar place providing sleeping accommodations within Talbot County.
Every person receiving any payment for room or building rental upon which this tax is levied pursuant to this article shall collect the amount of tax imposed from the transient or person on whom it is levied or from the person paying for the room or building rental at the time payment is made. The taxes required to be collected hereunder shall be deemed held in trust by the person required to collect them until remitted as hereinafter required.
The person collecting the tax shall make out a report upon forms setting forth information that the County Council prescribes and requires, showing the amount of room or building rental charges that have been collected and the tax required to be collected. The person collecting the tax shall sign and deliver the report to the County Council, with a remittance of the tax required hereunder. The reports and remittances shall be made monthly, on or before the 20th day of each month, covering the sales and the amount of tax collected during the preceding calendar month.
If any person fails or refuses to remit to the County Council 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 person's tax, by the County Council, interest at the rate of 1% per month on the amount of the tax for each month or portion thereof from the date upon which the tax is due, as provided in this article; and if the tax remains delinquent and unpaid for a period of 120 days from the date it is due and payable, there shall be added thereto by the County Council a penalty of 10% of the amount of the tax. The County Council may proceed to collect delinquent and unpaid taxes by suit or distraint, and until such taxes are collected, they shall become a lien upon the real and personal property of the person, firm or corporation from whom they are due and shall be collectible in the same manner as real estate taxes assessed against any such property.
From the total proceeds collected from the tax by the County Council, the County Council shall deduct a reasonable sum or percentage for the cost of imposing, collecting and disbursing the tax and credit their deduction to the general funds of the County, which percentage for administrative costs shall not exceed 5% of the total proceeds collected.
That portion of the remainder of the total proceeds which came from payments made by a hotel, motel or similar place located in whole or in part within the corporation limits of a municipal corporation in the County or located within a one-mile radius of the corporate limits of a municipal corporation in the County shall be paid over to the governing body of the municipal corporation to be used to alleviate costs associated with tourism.[1]
[1]
Editor's Note: See Ch. 24, Boards, Committees and Commissions, Art. II, Board of Tourism.
The net proceeds of the tax available to the County government, after payment of the portion due a municipality under the preceding section, shall be appropriated in the annual budget so as to promote or support the travel and tourism industry and/or economic development (activities) in Talbot County.
The County Council shall obtain, from the Sales Tax Division of the Comptroller's office, information in aid of verification of liability for the tax. Expenses incurred in connection with the obtaining of this information shall be paid by the County Council and treated as a part of the costs of collecting the tax.
This article may be amended from time to time when deemed necessary to provide for an orderly, systematic and thorough collection and distribution of the tax imposed herein and in order to comply with the laws and the rules and regulations in effect as to the retail sales tax and the state use tax in Maryland.[1]
[1]
Editor's Note: Former Section 10A-11, Increase in surety bond of Finance Officer, which immediately followed this section, was repealed 7-24-2001 by Bill No. 837.
The person collecting the tax may apply and credit against the amount of tax payable by him an amount equal to 1 1/2% of the gross tax to be remitted by the person to the County Council, to cover his expense in the collection and remittance of the tax. However, nothing in this section applies to any person who fails or refuses to file his return with the County Council within the time prescribed within this article.
The County Council, in order to protect the revenues to be obtained under this article, may require any person collecting the tax, who has previously been in default, to file with the Council a surety bond issued by a surety company authorized to do business in the State of Maryland and approved by the State Insurance Commissioner as to solvency and responsibility, in such amount or amounts from time to time as the County Council may fix to secure the payment of the tax due or which may become due from the person collecting the tax. If the Council determines that the person is to file such a bond, the Council shall cause notice to be given to the person to that effect, specifying the amount of bond required. The person collecting the tax shall file the bond within five days after receiving the notice, unless within that period he requests, in writing, a hearing before the Council, at which hearing the necessity, propriety and amount of the bond shall be determined by the County Council. This determination is final and shall be complied with within 15 days after the person collecting the tax receives notice hereof.
In lieu of the bond required by § 172-15 of this article, securities approved by the County Council or cash in such amounts as the Council prescribes may be deposited and shall be kept in the custody of the Council. The Council, at any time, without notice to the depositor of the securities or cash, may apply them to any tax due, and, for that purpose, the securities may be sold by the County Council at public or private sale without notice to the depositor of the securities.