[Adopted 11-12-2019 by Ord. No. 2687]
The definitions in 30 Del. C. § 6101 (Lodging Tax Definitions) are hereby incorporated by reference.
A. 
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.
B. 
No lodging tax pursuant to this article shall be imposed for reservations or contracts paid in full prior to January 1, 2020.
C. 
No lodging tax pursuant to this article shall be imposed upon rentals by the Delaware Department of Natural Resources and Environmental Control.
D. 
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.
E. 
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.
A. 
A penalty at the rate of 1% per month, or fraction thereof, shall be charged on payments made after the prescribed due date.
B. 
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.
A. 
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.
B. 
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.
C. 
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.