Title 14, Taxation

§237D-13 Disclosure of returns unlawful; destruction of returns. (a) All tax returns and return information required to be filed under this chapter, and the report of any investigation of the return or of the subject matter of the return, shall be confidential. It shall be unlawf…

§237D-14 Collection by suit; injunction. The department may collect taxes due and unpaid under this chapter, together with all accrued penalties, by action in assumpsit or other appropriate proceedings in the circuit court of the judicial circuit in which the taxes arose. After d…

§237D-15 Application of tax. (a) The tax imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State, except as otherwise specifically provided in this chapter; provided that if it be held by any court of competent jurisdiction that the …

§237D-16 Administration and enforcement; rules. (a) The director of taxation shall administer and enforce this chapter. In respect of: the director of taxation shall have all rights and powers conferred by chapter 237 with respect to taxes thereby or thereunder imposed; and, with…

§237D-2 Imposition and rates. (a) There is levied and shall be assessed and collected each month a tax of: on the gross rental or gross rental proceeds derived from furnishing transient accommodations; provided that an operator of a cruise ship shall be assessed and pay a tax of …

[§237D-2.5] County transient accommodations tax; administration. (a) The county transient accommodations tax, upon the adoption of a county ordinance and in accordance with the requirements of section 46-20.7, shall be levied, assessed, and collected as provided in this section o…

§237D-3 Exemptions. This chapter shall not apply to:

§237D-4 Certificate of registration. (a) Every taxpayer not required to register under section 237D-4.5, as a condition precedent to engaging or continuing in the business of furnishing transient accommodations or in business as a resort time share vacation plan, shall register w…

§237D-4.5 Certificate of registration for transient accommodations broker, travel agency, and tour packager. (a) Each transient accommodations broker, travel agency, or tour packager, as a condition precedent to entering into an arrangement to furnish transient accommodations at …

§237D-6 Return and payments; penalties. (a) On or before the twentieth day of each calendar month, every person liable under this chapter during the preceding calendar month shall file a sworn return with the director in a form prescribed by the director together with a remittanc…

§237D-6.5 Remittances. (a) All remittances of taxes imposed under this chapter shall be made by cash, bank drafts, cashier's check, money order, or certificate of deposit in the form and manner prescribed by the department. (b) Except for the revenues collected pursuant to sectio…

§237D-7 Annual return. On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for the payment of the taxes under this chapter during the preceding tax year shall file a return summarizing that person's liabil…

§237D-7.5 Federal assessments; adjustments of gross rental, gross rental proceeds, or fair market rental value; report to the department. (a) Any person required to report to the department by section 235-101(b), also shall report to the department any change, correction, adjustm…

§237D-8.5 Collection of rental by third party; filing with department; statement required. (a) Every person authorized under an agreement by the owner of transient accommodations located within this State to collect rent on behalf of the owner shall be subject to this section. (b…

§237D-8.6 Reconciliation; form requirement. (a) On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for the payment of taxes under this chapter during the preceding taxable year and who has furnished trans…

§237D-9 Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement. (a) If any person fails to make a return as required by this chapter, the director shall make an estimate of the tax liability of the person from any information the dire…