[Adopted 2-1-1977 by Ord. No. 77-2]
All real estate taxes and personal property
taxes levied and assessed or imposed by the County of Delaware shall
be collected and receipted for by the elected or duly appointed Treasurer
of the County of Delaware.
The collection of said real estate and personal
property taxes by the County Treasurer shall commence on the first
day of January 1978, and said collection of taxes by the County Treasurer
shall continue thereafter until determined otherwise by County Council.
It is the intent of this article that all real
estate and personal property taxes levied and assessed or imposed
by the County of Delaware for the taxable year 1978, and every year
thereafter, shall be collected by the County Treasurer and not by
any of the Tax Collectors elected or appointed in the local municipalities
located in the County of Delaware.
For the faithful performance of his duties as
collector of said taxes, the Treasurer of the County of Delaware shall
give and acknowledge a yearly bond to the County in an amount as determined
by County Council.
[Adopted 4-22-1986 by Ord. No. 86-2]
The following definitions shall apply to this
article:
CONSIDERATION
The receipts, fees, charges, rentals, leases, cash, credits,
property of any kind or nature, or other payment received by operators
in exchange for or in consideration of the use or occupancy by a transient
of a room or rooms in a hotel for any temporary period.
HOTEL
A hotel, motel, inn, guesthouse, or other building located
within the County of Delaware which holds itself out by any means,
including advertising, license, registration with any innkeeper's
group, convention listing association, travel publication or similar
association or with any government agency as being available to provide
overnight lodging or use of facility space for consideration to persons
seeking temporary accommodation; any place which advertises to the
public at large or any segment thereof that it will provide beds,
sanitary facilities or other space for a temporary period to members
of the public at large; any place recognized as a hostelry, provided
that portions of such facility which are devoted to persons who have
established permanent residence shall not be included in this definition.
OCCUPANCY
The use or possession or the right to the use or possession
by any person other than a permanent resident of any room in a hotel
for any purpose or the right to the use or possession of the furnishings
or to the services accompanying the use and possession of the room.
OPERATOR
Any individual, partnership, nonprofit or profit-making association
or corporation or other person or group of persons who maintain, operate,
manage, own, have custody of, or otherwise possess the right to rent
or lease overnight accommodations in any hotel to the public for consideration.
PATRON
Any person who pays the consideration for the occupancy of
a room or rooms in a hotel.
PERMANENT RESIDENT
Any individual person who has occupied or has the right to
occupy any room or rooms in a hotel as a patron or otherwise for a
period exceeding 30 consecutive days; the term "permanent resident"
shall not include any patron or business entity which reserves a room
or rooms, whether specified or unspecified, in any hotel unless said
room or rooms are each used by the same individual person for a period
exceeding 30 consecutive days.
RENT or RENTING
The act of paying consideration, whether received in cash
money or otherwise, for occupancy.
ROOM
A space in a hotel set aside for use and occupancy by patrons,
or otherwise, for consideration, having at least one bed or other
sleeping accommodation provided therein.
TEMPORARY
A period of time not exceeding 30 consecutive days.
TOURIST PROMOTION AGENCY
The agency or department designated by County Council to
carry out tourist promotion activities as provided for in this article
and as authorized by law.
TRANSACTION
The activity involving the obtaining by a transient or patron
of the use or occupancy of a hotel room from which consideration emanates
to the operator under an express or an implied contract.
TRANSIENT
Any individual who obtains accommodation in any hotel for
himself or herself by means of registering at the facility for the
temporary occupancy of any room for the personal use of that individual,
whether the fee paid to the operator of said facility in consideration
thereof is paid by said individual or by some other person or entity
on his or her behalf.
This article shall become effective May 3, 1986,
and the provisions of this article shall remain in force for three
years from the effective date of the enabling legislation heretofore
enacted by the General Assembly, and the provisions hereof may be
continued thereafter by resolution of the Delaware County Council.