§ 42-63.1-1. Purpose. The purpose of this chapter is to establish an operating program to promote and encourage tourism, to coordinate tourism activities within the state, and to establish a fund to promote and encourage tourism; and to promote and develop conventions and related exhibitions, meetings, banquets and other events customarily incident thereto in facilities […]
§ 42-63.1-10. Review and reporting. (a) The Rhode Island economic development corporation shall at least once every five (5) years, commencing in 1993, study the effectiveness of the tax in fulfilling the purposes set forth herein and report to the general assembly on its findings. (b) The corporation shall call upon the resources and assistance […]
§ 42-63.1-11. Greater Providence-Warwick Convention and Visitors’ Bureau — Creation — Composition — Governance — Powers. (a) There is created the Greater Providence-Warwick Convention and Visitors’ Bureau, having a distinct legal existence from the state and not constituting a department or agency of the state government, for the purpose of administering the Greater Providence-Warwick regional […]
§ 42-63.1-12. Distribution of tax to Rhode Island Convention Center Authority. (a) For returns and tax received on or before December 31, 2015, the proceeds of the hotel tax generated by any and all hotels physically connected to the Rhode Island Convention Center shall be distributed as follows: twenty-seven percent (27%) shall be deposited as […]
§ 42-63.1-13. Annual report. Each entity which administers a regional tourism district pursuant to § 42-63.1-5 shall submit to the state budget office, the chairperson of the house finance committee, and the chairperson of the senate finance committee by the first day of March and the first day of September of each year, a complete […]
§ 42-63.1-14. Offering residential units through a hosting platform. (a) For any rental property offered for tourist or transient use on a hosting platform that collects and remits applicable sales and hotel taxes in compliance with §§ 44-18-7.3(b)(4)(i), 44-18-18, and 44-18-36.1, cities, towns, or municipalities shall not prohibit the owner from offering the unit for […]
§ 42-63.1-14.1. Properties listed on hosting platform websites. Notwithstanding the provisions of § 42-63.1-14(a), a hosting platform shall not conduct business involving a short-term rental property if that property has not been registered with the department of business regulation. Any future property that is added to the hosting platform website for rent must first be […]
§ 42-63.1-2. Definitions. For the purposes of this chapter: (1) “Consideration” means the monetary charge for the use of space devoted to transient lodging accommodations. (2) “Corporation” means the Rhode Island commerce corporation. (3) “District” means the regional tourism districts set forth in § 42-63.1-5. (4) “Hotel” means any facility offering a minimum of one […]
§ 42-63.1-3. Distribution of tax. (a) For returns and tax payments received on or before December 31, 2015, except as provided in § 42-63.1-12, the proceeds of the hotel tax, excluding the portion of the hotel tax collected from residential units offered for tourist or transient use through a hosting platform, shall be distributed as […]
§ 42-63.1-4. Use of funds. Subject to §§ 42-63.1-3(2), 42-63.1-3(3), and 42-63.1-12, an entity which receives funds pursuant to this chapter shall use the funds to promote and encourage tourism to coordinate tourism activities and to further economically develop the state by and through tourism activities, and to promote and develop conventions and related exhibition, […]
§ 42-63.1-5. Regional tourism districts. (a) The state of Rhode Island is divided into seven (7) regional tourism districts to be administered by the tourism council, convention and visitor’s bureau, or the Rhode Island commerce corporation established in chapter 64 of this title as designated in this section: (1) South County district, which shall include […]
§ 42-63.1-6. Repealed.
§ 42-63.1-7. Administration of the fund. The department of environmental management shall: (1) develop the criteria by rules and regulations necessary for defining eligible projects; (2) prepare and adopt rules regulating its activities and establish procedures consistent with the purpose of this chapter. History of Section.P.L. 1986, ch. 506, § 2.
§ 42-63.1-8. Local hotel taxes. Local communities which, prior to September 1, 1986, having taxing authority to assess a hotel tax on transient lodging such as Providence Public Laws 1980, chapter 84; Newport Public Laws 1981, chapter 263, and Warwick Public Laws 1985, chapter 13, shall not impose a tax on or after September 1, […]
§ 42-63.1-9. Exemption. This chapter is exempt from the provisions of §§ 45-13-7 — 45-13-10. History of Section.P.L. 1986, ch. 506, § 2.
