Ordinance No. 97-09 | An Ordinance Establishing a Lodging Tax within the Township of Breitung
AN ORDINANCE ESTABLISHING A LODGING TAX
WITHIN THE TOWNSHIP OF BREITUNG
By the Board of Supervisors of the Township of Breitung
IT IS HERBY ORDAINED:
Section 1. Definitions: The following words when used in this ordinance shall have the meanings ascribed to them in their section, except where the content clearly indicates or requires a different meaning.
Subdivision 1. “Joint Powers Board” means the Joint Powers Board or the appointed agent of the Board as established under a Joint Powers Agreement among the Township of Breitung and other participating governmental units imposing a local lodging tax, hereinafter referred to as “Board”.
Subdivision 2. “Lodging” means the furnishing for consideration of lodging at a hotel, motel, rooming house, tourist court, municipal campground, or resort other than the renting or leasing thereof for a continuous period of 30 days or more.
Subdivision 3. “Operator” means a person who provides lodging to others or any officer, agent or employee of the person.
Subdivision 4. “Rent” means the total consideration valued in money charged for lodging whether paid in money or otherwise, but shall not include any charges for services rendered in connection with furnishing lodging.
Section 2. Imposition of Tax. There is hereby imposed a tax of three percent (3%) of the rent charged by an operator for providing lodging to any person after __May 8, 1997__, (the effective date of this ordinance). The tax shall be stated, charged separately and shall be collected by the operator from the lodger. The tax collected by the operator shall be a debt owed by the operator from the lodger. The tax collected by the operator shall be a debt owed by the operator to the Township and shall be extinguished only by payment to the Township. In no case shall the tax imposed by this Section upon an operator exceed the amount of tax which the operator is required by this Section to collect from a lodger.
Section 3. Administration of Tax.
Subdivision 1. Administration. The Board shall administer and enforce the assessment and collection of the taxes imposed by this Ordinance. The Board shall cause to be prepared blank forms for the returns required by this Ordinance and shall distribute the same throughout the Township of Breitung and furnish them on application, but failure to receive or secure shall not relieve any person from any obligation required of him under this Ordinance. The Board is hereby authorized to adopt rules or regulation for the administration, collection of enforcement.
Subdivision 2. Costs of Administration. Not more than five percent (5%) if gross proceeds from the tax by this ordinance may be expended by the Board for the purpose of administration, collection or enforcement.
Section 4. Collections. Each operator shall collect the tax imposed by this ordinance at the time the rent is paid. The tax collected shall be deemed to be held in trust by the operator for the Township of Breitung. The amount of the tax shall be separately stated from the rent charged for lodging and those persons paying the tax shall receive a statement from the operator.
Section 5. Permits.
Subdivision 1. Every operator doing business in the Township of Breitung shall file with the Board an application for a permit and if the operator has more than one place of business where lodging is furnished to others, an application for each place of business must be filed. An application for a permit shall be upon a form prescribed by the Board and shall set forth the name under which the applicant intends to transact business, the location of its place of business, and other information as the Board may require.