[HISTORY: Adopted by the County Council of the County of Delaware as indicated in article histories. Amendments noted where applicable.]
[Adopted 2-1-1977 by Ord. No. 77-2]
[Amended 8-3-2010 by Ord. No. 2010-3]
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.
[Amended 8-3-2010 by Ord. No. 2010-3]
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; amended 7-2-1991 by Ord. No. 91-2; 7-20-2010 by Ord. No. 2010-2; amended in its entirety 12-6-2023 by Ord. No. 2023-9]
A. 
Terms defined in 16 P.S. § 1770.12(h) shall have the meanings set forth therein, as such statute may be amended from time to time.
B. 
The following definitions shall apply to this article:
ACCOMMODATION FEE
The amount by which rent exceeds the discount room charge, if any.
BOOKING AGENT
A person or entity which facilitates or collects payment for hotel accommodations on behalf of or for an operator. The term "booking agent" shall not include a person who merely publishes advertisements for accommodations.
DISCOUNT ROOM CHARGE
The amount charged by an operator to a booking agent in connection with the sale of an accommodation by the booking agent.
OPERATOR
As defined in 16 P.S. § 1770.12(h), shall specifically include any booking agent.
A. 
There is hereby imposed an excise tax of 3% on the consideration received by each operator of a hotel within the County of Delaware from each transaction of renting a room or rooms to accommodate transients.
B. 
The County Treasurer shall collect the tax from the operator and deposit the revenues received therefrom in a special account established solely for the purpose of travel and tourism promotion and advertising related to such promotion.
C. 
If a booking agent, acting for another operator, collects payment for rent, the booking agent is liable for the tax applicable to the amount charged by the operator as well as the tax applicable to any accommodation fee charged to the transient. An operator shall not be liable for any tax owed for an accommodation fee received by a booking agent.
D. 
The County Treasurer is authorized to establish rules and regulations concerning the collection of this tax.
E. 
Expenditures from the account established pursuant to this article shall be annually appropriated by County Council for tourist promotion activities to be executed by the recognized tourist promotion agency as described in 16 P.S. § 1770.12(e)(1), as such statute may be amended from time to time.
F. 
The County may deduct and retain an administrative fee from the taxes collected under this article as and to the extent permitted by 16 P.S. § 1770.12(e)(2), as such statute may be amended from time to time.
A. 
The operator shall collect the tax imposed by this article from the patron of the room and pay it over to the County as provided hereinafter. The operator shall be liable to the County as agent thereof for the payment of the tax to the County Treasurer as provided in this article.
B. 
Every report and return shall be made upon a form furnished by the County Treasurer.
C. 
Every operator shall transmit to the County Treasurer, on or before the 10th day of each month, a return for the preceding month, which shall contain the amount of consideration received for the transactions during the month for which the return is made, the amount of tax collected by the operator during that month, and such other information as the County Treasurer may require.
D. 
Every operator, at the time of filing every return required by this article, shall compute and pay to the County Treasurer the taxes collected by him and due to the County during the period for which the report is made. The County Treasurer shall impose a penalty upon an operator for failure to timely collect and remit the tax as set forth in 16 P.S. § 1770.12(e)(4) and shall have the power to impose a lien for collection of unpaid taxes as set forth in 16 P.S. § 1770.12(e)(4).
E. 
Every operator shall maintain records, which shall be made available to the County Treasurer upon request, which shall include, but not be limited to, the number of transactions in each hotel reflected on an hourly, daily, or weekly basis, the rate(s) charged for each occupancy, the consideration received from all transactions during the month for which each return is made, as well as such other information as the County Treasurer may require.
F. 
First return.
(1) 
The first return shall be due on June 10, 1986, for the month of May 1986, and the tax due shall be based upon transactions occurring during the month of May.
(2) 
If an operator enters the business of the renting of hotel rooms subsequent to May 3, 1986, the first return shall be filed on the 10th day of the first month subsequent thereto. The first return and tax payment due shall be for all transactions occurring during the preceding month based upon the actual taxable transactions during that month.
This article became effective May 3, 1986, and the provisions of this article, as amended, shall remain in force until further amended by Delaware County Council.