Chapter 356
2009 -- H 5594 SUBSTITUTE A
Enacted 11/13/09
A N A C T
RELATING TO
TAXATION -- SALES AND USE TAXES -- LIABILITY AND
COMPUTATION
Introduced By: Representatives Jackson, A Rice, and Martin
Date
Introduced: February 25, 2009
It is enacted by the
General Assembly as follows:
SECTION 1. Section 44-18-36.1 of the General Laws in Chapter
44-18 entitled "Sales
and Use Taxes - Liability and Computation" is hereby
amended to read as follows:
44-18-36.1.
Hotel tax. -- (a) There is imposed a hotel tax of
five percent (5%) upon the
total consideration charged for occupancy of any space
furnished by any hotel in this state. The
hotel tax is in addition to any sales tax imposed. This
hotel tax is administered and collected by
the division of taxation and unless provided to the
contrary in this chapter, all the administration,
collection, and other provisions of chapters 18 and 19 of this
title apply. Provided, that the city of
Newport shall collect the tax generated by hotels physically
located within the city of
and, within ten (10) days of the receipt of the tax,
shall distribute the tax in accordance with
section 42-63.1-3. The city of
March and the first day of September of each year in
which the city collects the tax, a report
detailing the city's receipts and distributions of funds
collected under this chapter for the prior six
(6) month period ending
thirty (30) days prior to the reporting date. Nothing in this chapter shall
be construed to limit the powers of the convention
authority of the city of
pursuant to the provisions of chapter 84 of the public laws of
1980, except that distribution of
hotel tax receipts shall be made pursuant to chapter 63.1
of title 42 rather than chapter 84 of the
public laws of 1980.
(b) There is hereby
levied and imposed, upon the total consideration charged for
occupancy of any space furnished by any hotel in this state, in
addition to all other taxes and fees
now imposed by law, a local hotel tax at a rate of one
percent (1%). The local hotel tax shall be
administered and collected in accordance with subsection (a).
(c) All sums received
by the division of taxation from the local hotel tax, penalties or
forfeitures, interest, costs of suit and fines shall be
distributed at least quarterly, credited and paid
by the state treasurer to the city or town where the
space for occupancy that is furnished by the
hotel is located. Unless provided to the contrary in this
chapter, all of the administration,
collection, and other provisions of chapters 18 and 19 of this
title shall apply.
(d) Notwithstanding
the provisions of subsection (a) of this section, the city of
shall have the authority to collect from hotels located in
the city of
subsection (a) of this section.
(1) Within ten (10)
days of collection of the tax, the city of
tax as provided in section 42-63.1-3. No later than the
first day of March and the first day of
September in each year in which the tax is collected,
the city of
division of taxation a report of the tax collected and
distributed during the six (6) month period
ending thirty (30) days prior to the reporting date.
(2) The city of
recover delinquent hotel taxes pursuant to chapter 44-19, and
the amount of any hotel tax, penalty
and interest imposed by the city of
of the taxpayer.
SECTION 2. This act shall take effect upon passage.
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LC01847/SUB A/2
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