A local
lodging tax is hereby levied of 3% of the cost of the rent, in addition
to the amount imposed by the state, for any room or rooms in a hotel,
motel or tourist home within the boundaries of the Town of Georgetown,
and as defined in 30 Del. c. 61, § 6101.
The local
lodging tax, pursuant to this article, is the responsibility of the
occupant of the room and shall be collected at the time the rental
is paid. Operators of the hotel, motel or tourist home are responsible
for the collection of the local lodging tax and the remittance of
the taxes to the Town of Georgetown not later than the 15th day of
the month following the month of collection on forms to be prescribed
by the Town of Georgetown.
Upon written
notice and supporting documentation to the Town of Georgetown, the
Town Manager hereby is authorized to abate penalty up to and including
the requested amount of abatement for good cause. The Town Manager
is not authorized to abate principal.