§ 45-60-6 - Imposition of seasonal rental tax, rate, procedure, enforcement, exemptions. [Contingent effective date; see notes.].
SECTION 45-60-6
§ 45-60-6 Imposition of seasonal rentaltax, rate, procedure, enforcement, exemptions. [Contingent effective date;see notes.]. – (a) It is hereby declared to be the legislative intent that every owner isexercising a taxable privilege who engages in the business of renting, leasing,letting, or granting a license to use any living quarters or sleeping orhousekeeping accommodations in, from, or a part of, or in connection with anyseasonal rental. However, any owner who rents, leases, lets, or grants alicense to others to use, occupy, or enter upon any living quarters or sleepingor housekeeping accommodations in seasonal rentals and who exclusively entersinto a bona fide written agreement for continuous residence for longer than six(6) months in duration at such property is not exercising a taxable privilege.For the exercise of such taxable privilege, a tax is hereby levied in an amountequal to no more than one percent (1%) of the actual rent received for suchseasonal rental by owner. Such tax shall apply to seasonal rental whether ornot there is in connection with any of the same any dining rooms, cafes, orother places where meals or lunches are sold or served to guests. For purposesof this chapter "seasonal rental" shall mean any home or apartment rented forsix (6) months or less.
(b) The owner receiving the rent shall remit the tax to thetown treasurer for deposit into the Block Island housing fund at the end of therental season but no later than February 15th of the following year or at someother time as designated by the Block Island housing board.
(c) The tax levied by this section shall not apply to, beimposed upon, or collected from any person who shall have entered into a bonafide written lease for longer than six (6) months in duration for continuousresidence at any one seasonal rental.
(d) The tax imposed by this section shall constitute a lienon the property on which the seasonal rental is located in the same manner asand shall be collectible as are liens authorized and imposed by chapter 9 oftitle 44.