As used in this article, the following terms shall have the
meanings indicated:
BED-AND-BREAKFAST ESTABLISHMENT
Any place of lodging that provides eight or fewer rooms for
rent to no more than a total of 20 tourists or other transients for
more than 10 nights in a twelve-month period, is the owner's personal
residence, is occupied by the owner at the time of rental, and in
which the only meal served to guests is breakfast.
HOTEL or MOTEL
A building or group of buildings in which the public may
obtain accommodations for a consideration, including, without limitation,
such establishments as inns, motels, hotels, bed-and-breakfast establishments,
tourist homes, tourist houses or courts, lodging houses, rooming houses,
summer camps, apartment hotels, resort lodges, cabins and any other
building or group of buildings in which accommodations are available
to the public, irrespective of whether membership is required for
use of the accommodations, except accommodations furnished by any
hospital, sanatarium or nursing home, or by corporations or associations
organized and operated exclusively for religious, charitable or educational
purposes, provided that no part of the net earnings of such corporations
and associates inures to the benefit of any private shareholder or
individual.
TRANSIENT
Any person residing for a continuous period of less than
one month in a hotel, motel or other furnished accommodations available
to the public.
If any person fails to file a return as required by this article, the Village Clerk-Treasurer shall make an estimate of the amount of the gross receipts under §
52-31. Such estimate shall be made for the period for which such person failed to make a return and shall be based upon any information which is in the Village Clerk-Treasurer's possession or may come into the Clerk-Treasurer's possession. On the basis of this estimate, the Village Clerk-Treasurer shall compute and determine the amount required to be paid to the Village, adding to the sum thus arrived at a penalty equal to 10% thereof. One or more such determinations may be made for one or more than one period.
All unpaid taxes under this article shall bear interest at the
rate of 18% per year, from the due date of the return until the first
day of the month following the month in which the tax is paid or deposited
with the Village Clerk-Treasurer. An extension of time within which
to file shall not operate to extend the due date of the return for
purposes of interest computations.
Any person who is subject to the tax imposed by this article who fails or refuses to permit the inspection of his/her records by the Village Clerk-Treasurer, after such inspection has been duly required by such Clerk-Treasurer, or who fails to file a return as provided in this article, or who violates any other provisions of this article, where no other penalty is provided, shall be subject to forfeiture as prescribed by §
1-4 of this Code. Each day, or portion thereof, that such violation continues is hereby deemed to constitute a separate offense.