[Adopted 6-5-1984 by Res. No. 277[1]; amended 12-5-1989 by Res. No. 339]
[1]
Editor's Note: The preamble to this resolution read as follows:
"WHEREAS, Section 411G of Article 81 of the Annotated Code of Maryland, 1957 Edition, as amended, effective July 1, 1984, authorizes the County Council of Wicomico County, Maryland to impose a tax in every area of the County on the amount paid for room or building rental by or for any transient at any hotel, motel, or other similar place providing sleeping accommodations at the rate as a percent of the room or building rental that the County Council of Wicomico County, may, by Resolution, determine, but not to be imposed at a rate in excess of 1%, all revenue therefrom to be deposited in the general funds of Wicomico County to underwrite the operating expenses of the Wicomico County Convention and Visitors Bureau;
Now, THEREFORE BE IT RESOLVED, that the County Council of Wicomico County, Maryland, in Executive Session, on the 5th day of June, 1984,.....
Additionally, this resolution also provided that the Comptroller of the State of Maryland be advised of its adoption."
[Amended 6-20-1995 by Res. No. 443]
A. 
Pursuant to the authority granted in § 9-303 of Article 24 of the Annotated Code of Maryland, the County Council hereby confirms the imposition of a hotel rental tax and levies the tax at the rate of 6% of all transient charges paid to a hotel or other similar place providing sleeping accommodations within every area of Wicomico County, provided that all revenue thus collected shall be distributed as follows: 16.7% to the Salisbury Zoological Park; 16.7% to the Wicomico County Youth and Civic Center to be used for its improvement and renovation; and all remaining hotel rental tax revenues shall be deposited in the general funds of Wicomico County to underwrite the operating expenses of the Wicomico County Convention and Visitors Bureau.
[Amended 10-17-2006 by Bill No. 2006-11; 11-20-2012 by Bill No. 2012-11]
B. 
The terms "hotel rental tax," "hotel" and "transient charge" shall be as defined in § 9-301 of Article 24 of the Annotated Code of Maryland. If the charges imposed include any amount for services or accommodations in addition to that for the use of sleeping space, the portion of the total charge which represents a transient charge shall be distinctly set out and billed to the individual as a separate item.
[Amended 6-22-1998 by Bill No. 1998-9]
A. 
A hotel owner shall collect the hotel rental tax from the transient at the time the transient pays the charges imposed for sleeping accommodations.
B. 
A hotel owner shall hold the hotel rental tax he or she has collected in trust for the County until the hotel owner remits the collected taxes to the County.
C. 
Once a hotel owner has been deemed in default of payment, in accordance with Article 24, § 9-326, the County Executive may require the hotel owner to file a bond or other security acceptable to the County Attorney to guarantee remittance of the taxes, plus penalties and interest.
[Amended 10-17-2006 by Bill No. 2006-11]
[Added 6-22-1998 by Bill No. 1998-9]
A. 
The hotel owner collecting the hotel rental tax shall complete a report upon such forms and setting forth such information as the Director of Finance may prescribe and require, showing the amount of transient charges paid to the hotel owner during the prior calender month and the hotel rental tax required to be collected and shall sign and deliver the same to the Director with the remittance of such tax.
B. 
The reports and remittances shall be made on or before the 20th of each month, covering the amount of tax collected during the preceding month. In the event a hotel owner required to collect and pay to the County a tax under this article shall cease to operate or shall transfer ownership of the business, any tax payable under this article shall become immediately due and payable and the hotel owner shall immediately make a report and pay the tax due.
C. 
The hotel owner shall be allowed, for administrative purposes, a discount equal to 1.5% of the gross amount of hotel rental tax collected, if, on or before the due date set forth above, the hotel owner files the return and pays the hotel rental tax due.
D. 
If the hotel owner shall fail or refuse to remit to the County the tax required by this article within the time and in the amount specified in this article, the hotel owner shall pay the following penalty and interest on the unpaid taxes:
(1) 
Interest at the rate of 1% per month on the amount of the tax due for each month or portion of a month that the remittance is late; and
(2) 
A penalty of 10% of the amount of tax due on taxes that are unpaid 120 days after the due date.
E. 
It shall be the duty of every hotel owner liable for the collection and payment to the County of any tax imposed by this article to keep and preserve, for a period of two years, such suitable records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the County.
F. 
The Director of Finance shall have the right, during regular business hours, to inspect the records which the hotel owner used to compile the information required by the Director.
[Added 6-22-1998 by Bill No. 1998-9]
A. 
If the hotel owner shall fail or refuse to collect such tax and to make, within the time provided in this article, any report and remittance required by this article, the Director of Finance shall:
(1) 
Proceed pursuant to § 203-20.3B of this article; or
(2) 
In such other manner as deemed best to obtain facts and information on which to base an estimate of the tax due.
(a) 
To estimate the tax due, the Director shall determine the transient charges received by the hotel based on any information the Director can obtain, including prior returns, and shall assess the transient charges at not more than twice the estimated receipts.
(b) 
An estimated assessment under this article does not excuse the hotel owner whose transient charges are assessed from liability for interest and penalties imposed by law.
B. 
Upon receipt of the necessary information, the Director of Finance shall proceed to determine and assess against such hotel owner the tax and penalties provided by this article and shall notify such person by mail sent to his last known place of address of the total amount of such tax and interest and penalties, and the total amount thereof shall be payable within 10 days from the date of the notice.
[Added 6-22-1998 by Bill No. 1998-9]
A. 
Personal liability for the hotel rental tax and for the interest and penalties on the tax extends to the hotel owner for the tax that the owner does not collect or pay to the County as required by this article.
(1) 
If the hotel owner is a corporation, liability extends to:
(a) 
The president, vice president or treasurer of the corporation; and
(b) 
Any officer of the corporation who directly or indirectly owns more than 20% of the stock of the corporation.
(2) 
If the hotel owner is a limited liability company liability:
(a) 
If the limited liability company does not have an operating agreement, liability extends to all members;
(b) 
If the limited liability company has an operating agreement, liability extends to those individuals who manage the business and affairs of the limited liability company.
(3) 
If the hotel owner is a limited liability partnership (including a limited partnership registered as a limited liability limited partnership):
(a) 
If the limited liability partnership does not have a written partnership agreement, liability extends to all general partners;
(b) 
If the limited liability partnership has a written partnership agreement, liability extends to those individuals who manage the business and affairs of the limited liability partnership.
B. 
Any person, firm or corporation violating or failing to comply with any of the provisions of this article shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000, and each violation or failure shall constitute a separate offense. A conviction shall not relieve any person, firm or corporation from the payment, collection or remittance of the tax as provided in this article.
C. 
Any person, firm or corporation violating or failing to comply with any of the provisions of this article shall be guilty of a civil infraction and, upon conviction thereof, shall be fined $100 a day. Each day the violation continues shall constitute a separate offense. A conviction shall not relieve any person, firm or corporation from the payment, collection or remittance of the tax as provided in this chapter. The following officials from the Wicomico County Department of Finance are authorized to issue citations for violations of this chapter: Director or his designee.
[Added 11-20-2012 by Bill No. 2012-11[1]]
[1]
Editor’s Note: This bill also redesignated former Subsection C as Subsection D.
D. 
Unpaid hotel rental taxes shall constitute a lien against the real and personal property of the person owing the tax and is collectible in the same manner as the property tax may be collected under the Tax-Property Article.