§ 7-4-101. Chapter Definitions
As used in this chapter, unless the context otherwise requires: “Consideration” means the consideration charged, whether or not received, for the occupancy in a hotel valued in money whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature without any deduction therefrom […]
§ 7-4-102. Authorization, Nature and Levy of Tax — Convention Centers
There is hereby authorized a privilege tax upon the privilege of occupancy in any hotel of each transient in an amount not to exceed three percent (3%) of the consideration charged by the operator, except as provided in subsection (b). The tax so imposed is a privilege tax upon the transient occupying the room and […]
§ 7-4-103. Tax Added to Room Invoice — Tax on Short-Term Rental Unit — Collection and Remittance of Tax
The tax shall be added by each and every operator to each invoice prepared by the operator for the occupancy of the operator’s hotel, such invoice to be given directly or transmitted to the transient, and the tax shall be collected by the operator from the transient and remitted to the tax collection official. Notwithstanding […]
§ 7-4-104. When Tax Collected and Remitted — Compensation to Operator for Administrative Expenses
The tax levied by this chapter shall be remitted by all operators who lease, rent, or charge for any rooms to the metropolitan department of finance not later than the twentieth of each month next following collection from the transient. The operator is hereby required to collect the tax from the transient at the time […]
§ 7-4-105. Prohibited Representations
No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part of the tax will be assumed or absorbed by the operator, or that it will be added to the rent, or that, if added, any part will be refunded.
§ 7-4-106. Violations and Penalties — Delinquent Taxes
Taxes collected by an operator that are not remitted to the tax collection official on or before the due dates are delinquent. An operator shall be liable for interest on such delinquent taxes from the due date at the rate of eight percent (8%) per annum, and in addition for penalty of one percent (1%) […]
§ 7-4-107. Records
It is the duty of every operator liable for the collection and payment of any tax imposed by this chapter to keep and preserve for a period of three (3) years all records necessary to determine the amount of the tax, which records the tax collection official shall have the right to inspect at all […]
§ 7-4-108. Administration and Enforcement — Taxpayer Remedies
In administering and enforcing this chapter, the tax collection official shall have, as additional powers, those powers and duties with respect to collection of taxes provided in title 67 or otherwise provided by law; provided, that title 67, chapter 1, part 17, does not apply to any record, document, or other information pertaining to a […]