[Adopted 6-24-1991]
For the purpose of this article, the following
words and phrases shall have the meanings respectively ascribed to
them by this section:
Any public or private hotel, inn, apartment hotel, hostelry,
tourist home or house, motel, or other lodging place within the Town
offering lodging for four or more persons at any one time, and the
owner and operator thereof, who, for compensation, furnishes lodging
to any transients as hereinafter defined.
The total charge made by any hotel or travel campground for
lodging or space furnished any transient. If the charge made by such
hotel or travel campground to transients includes any charge for services
or accommodations in addition to that of lodging, and the use of space,
then such portion of the total charge as represents only room and
space rental shall be distinctly set out and billed to such transient
by such hotel or travel campground as a separate item.
Any natural person who, for any period of not more than 30 consecutive days either at his or her own expense or at the expense of another, obtains lodging or the use of any space in any hotel, travel campground, room or space rental, bed-and-breakfast facility, limited bed-and-breakfast facility, or short-term rental (as defined in § 110-302 of this Code), as hereinabove defined, for which lodging or use of space a charge is made.
[Amended 9-17-2018]
Any area or tract of land used to accommodate two or more
camping parties, including tents, travel trailers or other camping
outfits.
The Treasurer of the Town of Elkton or any of their duly
authorized deputies or agents.
In addition to all other taxes of every kind,
now or hereafter imposed by law, there is hereby imposed and levied
on each and every transient a tax equivalent to 4% of the total amount
paid for room or space rental to any hotel, motel, bed and breakfast,
travel campground, or for any other overnight lodging.
No tax shall be payable hereunder on room or
space rental paid to any hospital, medical clinic, convalescent home
or home of the aged.
Every person receiving any payment for room
or space rental with respect to which a tax is levied under this article
shall collect the amount of tax hereby imposed from the transient
on whom the same is levied or from the person paying for such room
or space rental, at the time payment for such room or space rental
is made. The taxes required to be collected under this section shall
be deemed to be held in trust by the person required to collect such
taxes until remitted as required in this article. In the event that
any transient refuses to pay the tax imposed by this article, the
person may call upon the Police Department for assistance; and the
investigating officer may, when probable cause exists, issue the transient
a summons returnable to the general district court as provided by
law.
A.Â
The person collecting any tax levied under this article
shall make out a report upon forms, setting forth information as the
Treasurer may prescribe and require, showing the amount of room or
space rental charges collected, and the tax required to be collected,
and shall sign and deliver the same to the Treasurer with a remittance
of such tax to the Treasurer.
B.Â
Such reports and remittances shall be made on or before
the last day of the month following each calendar quarter and covering
the amount of tax collected during the preceding calendar quarter.
[Amended 12-18-2000]
If any person shall fail or refuse to remit
to the Treasurer the tax required to be collected and paid under this
article, within the time and in the amount specified in this article,
there shall be added to such tax by the Treasurer a penalty of 10%,
or $10, whichever is greater, and if the tax shall remain delinquent
and unpaid for a period of one month from the date the same is due
and payable, there shall be in addition, added to such tax by the
Treasurer, interest at the rate of 1% per month on the amount of the
tax for each month or portion thereof from the date upon which the
tax is due as provided in this article.
If any person required to collect and remit
the tax imposed by this article fails to file a statement and a remittance,
or if the Treasurer has reasonable cause to believe that an erroneous
statement has been filed, the Treasurer may proceed to determine the
amount due the Town and in connection therewith shall make investigation
and take testimony and other evidence as may be necessary; provided,
however, that notice and opportunity to be heard be given any person
who may become liable for the amount owed prior to any determination
by the Treasurer.
Whenever any person required to collect and pay to the Town a tax under § 148-50 shall quit or otherwise dispose of his or her business, any tax under the provision of this article shall become immediately due and such person shall immediately make a report and pay the tax due.
It shall be the duty of the Town Treasurer to ascertain the name of every person operating a hotel or travel campground in the Town liable for the collection of the tax levied by § 148-50. The Town Treasurer shall have the power to adopt rules and regulations not inconsistent with the provisions of this article for the purpose of carrying out and enforcing the payment, collection and remittance of the tax herein levied, and a copy of such rules and regulations shall be on file and available for public examination in the office of the Town Treasurer. Failure or refusal to comply with any rules and regulations promulgated under this section shall be deemed a violation of this article.
No person shall advertise or hold out to the
public in any manner, directly or indirectly, that all or any part
of a tax imposed under this article will be paid or absorbed by him
or her or any one else, or that he or she or anyone else will relieve
any purchaser of the payment of all or any part of such tax.
It shall be the duty of every person required
by this article to pay to the Town the taxes imposed by the article
to keep and to preserve for a period of two years records showing
all purchases taxable under this article, the amount charged the purchaser
for each purchase, the date thereof, the taxes collected thereon and
the amount of tax required to be collected by this article. The Town
Treasurer or his or her duly authorized agents shall have the power
to examine such records at reasonable times and without unreasonable
interference with the business of such person, for the purpose of
administering and enforcing the provisions of this article and to
make transcripts of all or any parts thereof.
Any person violating or failing to comply with
any of the provisions of this article shall, upon conviction thereof,
be fined not more than $1,000, or may be imprisoned for a period not
exceeding six months or punished by both such fine and imprisonment.
Such conviction shall not relieve any such person from the payment,
collection or remittance of taxes, penalties and interest imposed
by or provided for in this article.
