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TAXATION § 7O-33 <br /> <br /> ARTICr.P.I. IN GENERAL <br />Secs. 70-1-70-30. Reserved. <br /> <br />ARTICI,17. II. ROOM OCCUPANCY AND <br />TOURISM DEVELOPMENT TAX* <br /> <br />Sec. 70.31. Levied. <br /> <br /> There is hereby imposed and levied within the <br />county a three percent room occupancy and <br />tourism development tax. The tax hereliy imposed <br />and levied shall apply to the same extent and be <br />subject to the sam~ limitations as are set forth in <br />the enabling legislation. <br />(Res. of 8-21-89, § 1} <br /> <br />Sec. 70-32. Collection. <br /> <br /> The room occupancy and tourism development <br />tax shall be collected by the county finance of- <br />ricer. <br />(Res. of 8-21-89, § 2) <br /> <br />Sec. 70.33. Net proceeds distributed to <br /> county tourism authority. <br /> <br /> The net proceeds of the tax levied in this ar- <br />ticle, i.e. the gross proceeds less five percent of the <br />amount collected, shall be distributed by the <br />county finance officer to the county tourism au- <br />thority, or otherwise, on a monthly basis as pre- <br />scribed by the enabling legislation. <br />(Res. of 8-21-89, § 3) <br /> <br /> * Special acts reference-Room occupancy and tourism de- <br />velopment trax and the establishment of a tourism authority, <br />pt. I, art. IV. <br /> <br /> CD70:3 <br />?-! <br /> <br /> <br />