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DIVISION 1. - GENERALLY#
Sec. 22-83. - Definitions.#
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Person means any person, firm, partnership, association, corporation or organization of any kind.
Public accommodation means a place providing temporary sleeping accommodations to the public and includes: (1)
A tourist home;
(2)
A motel;
(3)
A hotel;
(4)
A motor court accommodation;
(5)
An inn;
(6)
A bed and breakfast establishment;
(7)
A condominium; and
(8)
A resort home.
Rent includes rents and timeshare fees or dues.
Transient means a person who occupies a public accommodation for less than 30 consecutive days.
(Ord. No. 5.4.2020, § 1(6-401), 6-15-2020)
Secs. 22-84—22-109. - Reserved.#
DIVISION 2. - LEVY, COLLECTION AND USE#
Sec. 22-110. - Levy.#
There is hereby imposed a transient room tax on the rents charged to transients occupying public accommodations in an amount that is equal to one percent of the rents charged.
(Ord. No. 5.4.2020, § 1(6-402), 6-15-2020)
Sec. 22-111. - Collection contract with state tax commission.#
On or before the effective date of the ordinance from which this article is derived, the town shall contract with the state tax commission to perform all functions incident to the administration and collection of the municipal transient room tax, in accordance with this article. This contract may be a supplement to the existing contract with the commission to administer and collect the local sales and use tax, as previously provided in this chapter. The mayor, with the approval of the town attorney, is hereby authorized to enter supplementary agreements with the state tax commission that may be necessary to the continued administration and operation of the municipal transient room tax.
(Ord. No. 5.4.2020, § 1(6-403), 6-15-2020)
Sec. 22-112. - Use of proceeds.#
Revenues generated by the transient room tax under this article will be used in the general fund for general fund purposes.
(Ord. No. 5.4.2020, § 1(6-404), 6-15-2020)
Sec. 22-113. - Officers and employees to reside within the town.#
Notwithstanding any other provision of this chapter, all permanent and temporary officers and employees of the town, excluding officers hired by contract such as the building inspector, who are appointed or employed after April 1, 2015, shall, as a condition of their employment and as a condition of their continued employment, reside within the corporate boundaries of the town.
(Ord. No. 5.4.2020, § 1(6-404), 6-15-2020)