§ 1-2-17.1 - Sales taxes and surcharges on customer facility charges.
SECTION 1-2-17.1
§ 1-2-17.1 Sales taxes and surcharges oncustomer facility charges. – (a) Moneys due and payable as sales taxes and rental vehicle surcharges oncustomer facility charges shall be deposited in a restricted receipt accountentitled "receipts of sales taxes and surcharges on customer facility charges".The Rhode Island airport corporation shall provide to the department ofadministration information related to the amount of customer facility chargesremitted on or before June 30 of each year.
(b) The amounts on deposit in the account for receipts ofsales taxes and surcharges on customer facility charges shall be transferred tothe city of Warwick as general revenues.
(c) "Customer facility charge" means the customer facilitycharge collected by rental companies (as defined in § 31-34.1-1) pursuantto regulations promulgated by the Rhode Island airport corporation.