A tax is hereby levied at the rate of 3% of the rent upon every occupancy
of a room or rooms in a hotel, motel or tourist home within unincorporated
sections of Sussex County. Such tax shall be in addition to the lodging
tax imposed by the state pursuant to 30 Del. C. § 6102.
The lodging tax is imposed on the occupant and shall be collected
by the operator from the occupant at the time of the payment of the
rent for the occupancy.
The amount of tax collected for each month shall be reported and
remitted to the Sussex County Department of Finance, or its designee,
not later than the 15th day of the month following the month of collection
on forms to be prescribed by the Sussex County Department of Finance.
Upon written application to the Sussex County Department of Finance,
along with supporting documentation, the Finance Director hereby is
authorized to abate penalty up to and including the requested amount
of abatement. The Finance Director is not authorized to abate principal.
Determination. If any operator fails to pay any lodging tax for which
he or she is liable, the Sussex County Department of Finance may determine
the additional tax and penalty due by such person or entity, based
upon any information within its possession or that shall come into
its possession. All such determinations shall be made so that notice
thereof shall be mailed to the person or entity against whom the determination
was made within three years after the date the lodging tax became
due.
Copy of determination to person; petition of redetermination; duty
for disposition of petitions; notice of final decision. Promptly after
the date of such determination, the Sussex County Department of Finance
shall send, by certified mail to the physical address of the operator,
a copy thereof to the person or entity against whom such determination
was made. Within 90 days thereafter, the operator may file with the
Sussex County Department of Finance a petition for redetermination
of such taxes. The petitioner shall state with specificity the reasons
the petitioner believes justify redetermination and shall affirm under
penalty of perjury that the petition for redetermination is not made
for the purpose of delay and that the facts set forth therein are
true. The Sussex County Department of Finance shall make a final decision
within six months after the date of receipt of the petition and promptly
provide written notice thereof to the petitioner.
Additional penalty. In addition to late penalty, a one-time penalty
of 10% shall be imposed on any additional tax determined to be due
by the Sussex County Department of Finance.