§7-18-10. Tax Return and Payment
Unless otherwise provided by ordinance, order, rule or regulation of the taxing authority, the tax authorized by this article, if imposed or levied by any municipality or county, shall be due and payable in monthly installments on or before the fifteenth day of the calendar month next succeeding the month in which the tax accrued: […]
§7-18-1. Hotel Occupancy Tax
(a) Authority to impose. — On and after July 1, 1985, any county or municipality may impose and collect a privilege tax upon the occupancy of hotel rooms located within its taxing jurisdiction. The tax shall be imposed and collected as provided in this article. (b) Municipal tax. — A municipal hotel tax shall be […]
§7-18-2. Rate of Tax
(a) The rate of tax imposed shall be three percent of the consideration paid for the use or occupancy of a hotel room. (b) On and after July 1, 2005, a municipality may by ordinance increase the rate of tax imposed in this section to not more than six percent of the consideration paid for […]
§7-18-3. Definitions
For the purposes of this article: (a) “Consideration paid” or “consideration” means the amount received in money, credits, property, or other consideration for, or in exchange for, the right to occupy a hotel room as herein defined. (b) “Consumer” means a person who pays the consideration for the use or occupancy of a hotel room. […]
§7-18-4. Consumer to Pay Tax; Collection of Tax by Marketplace Facilitators; Hotel, Hotel Operator, or Marketplace Facilitator Not to Represent That It Will Absorb Tax; Accounting by Hotel and Marketplace Facilitators
(a) The consumer shall pay to the hotel operator the amount of tax imposed by any municipality or county hereunder, which tax shall be added to and shall constitute a part of the consideration paid for the use and occupancy of the hotel room, and which tax shall be collectible as such by the hotel […]
§7-18-5. Occupancy Billed to Government Agencies or Employees
(a) Hotel room occupancy billed directly to the federal government shall be exempt from this tax: Provided, That rooms paid for by a federal government employee for which reimbursement is made shall be subject to this tax. (b) Hotel room occupancy billed directly to this state or its political subdivisions shall be exempt from this […]