[Adopted 6-18-1991 by Res. No. 153]
There is hereby imposed a hotel rental tax,
effective July 1, 1991, subject to the following terms and conditions.
The following words have the meanings indicated:
The Board of County Commissioners for Dorchester County.
As the context requires, Dorchester County.
An establishment that offers sleeping accommodations for
compensation, and "hotel" includes: an apartment, a cottage, a hostelry,
an inn, a motel, a rooming house or a tourist home.
The tax authorized under this article.
A hotel charge for sleeping accommodations for a period not
exceeding four consecutive months. "Transient charge" does not include
any hotel charge for services or for accommodations other than sleeping
accommodations.
A.
The Board shall impose a tax on a transient charge
paid to a hotel located in Dorchester County and that tax rate shall
be 5% of the transient charge.
[Amended 7-20-1999 by Ord. No. 264]
B.
A person shall pay the hotel rental tax to the hotel
when the person pays the transient charge.
(2)
A hotel holds hotel rental tax collected in trust
for Dorchester County until the hotel pays the tax to Dorchester County
as required hereunder.
(3)
A hotel shall complete, sign and file a hotel rental
tax return with Dorchester County on or before the 21st day of each
month.
(4)
A hotel rental tax return shall be made on the form
that Dorchester County requires and shall contain the information
the county requires, including the amount of:
(5)
A hotel shall pay to Dorchester County the tax collected
for a calendar month with the return that covers that month.
(7)
If a hotel fails to pay the hotel rental tax as required
under this section, the hotel shall pay interest on the unpaid tax
from the date on which the hotel is required to pay the tax to the
date that the tax is paid. The interest rate for each month is 1%.
(8)
If a hotel fails to pay the hotel rental tax to Dorchester
County within one month after the payment is due, the hotel shall
pay a tax penalty of 10% on the unpaid tax.
(9)
Dorchester County may file a civil action to collect
unpaid hotel rental tax by distraint; also, any unpaid hotel rental
tax in Dorchester County is 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
of the Annotated Code of Maryland.
(10)
The Comptroller of Maryland shall supply to
the Board information in aid of verification of liability for the
tax.
(11)
The Comptroller of Maryland may make a reasonable
charge for this assistance, which shall be paid by the Board and treated
as a part of the reasonable costs of collecting the tax.
(12)
Dorchester County shall administer the hotel
rental tax to provide for orderly, systematic and thorough administration
of the hotel rental tax and may adopt regulations that are consistent
with this section and conform to the applicable provisions and regulations
for the sales and use tax under Title 11 of the Tax-General Article
of the Annotated Code of Maryland.
(13)
To cover the revenue that the Treasurer collects
under this section, the Board may increase the surety bond required
for the Treasurer. The Board shall treat any additional premium due
to a surety bond increase allowed under this section as a hotel rental
tax administrative cost.
(14)
The Board in order to protect the revenues to
be obtained may require a hotel collecting the tax to file with the
Board a surety bond issued by a surety company authorized to do business
in this state and approved by the State Insurance Commissioner as
to solvency and responsibility, in such amount or amounts from time
to time as the Board may fix to secure the payment of the tax due
or which may become due from the hotel collecting the tax. If the
Board determines that the hotel is to file such a bond, the Board
shall give notice to the hotel to that effect specifying the amount
of bond required; the bond shall be filed within five days after receiving
the notice, unless within that period the hotel requests, in writing,
a hearing before the Board, at which hearing the necessity, propriety
and amount of the bond shall be determined by the Board. This determination
is final and shall be complied with within 15 days after the hotel
collecting the tax receives notice thereof.
(15)
In lieu of the bond required, securities approved
by the Board or cash in such amount as the Board prescribes may be
deposited, which shall be kept in the custody of the Board. The Board,
at any time without notice to the depositor of the securities or cash,
may apply them to any hotel rental tax due, and for that purpose the
securities may be sold by the Board at public or private sale, without
notice to the depositor of the securities.
The above and preceding is adopted to have the
full force and effect of law in Dorchester County.
