§ 44-18-36.1 - Hotel tax.
SECTION 44-18-36.1
§ 44-18-36.1 Hotel tax. – (a) There is imposed a hotel tax of five percent (5%) upon the totalconsideration charged for occupancy of any space furnished by any hotel in thisstate. The hotel tax is in addition to any sales tax imposed. This hotel tax isadministered and collected by the division of taxation and unless provided tothe contrary in this chapter, all the administration, collection, and otherprovisions of chapters 18 and 19 of this title apply. Nothing in this chaptershall be construed to limit the powers of the convention authority of the cityof Providence established pursuant to the provisions of chapter 84 of thepublic laws of 1980, except that distribution of hotel tax receipts shall bemade pursuant to chapter 63.1 of title 42 rather than chapter 84 of the publiclaws of 1980.
(b) There is hereby levied and imposed, upon the totalconsideration charged for occupancy of any space furnished by any hotel in thisstate, in addition to all other taxes and fees now imposed by law, a localhotel tax at a rate of one percent (1%). The local hotel tax shall beadministered and collected in accordance with subsection (a).
(c) All sums received by the division of taxation from thelocal hotel tax, penalties or forfeitures, interest, costs of suit and finesshall be distributed at least quarterly, credited and paid by the statetreasurer to the city or town where the space for occupancy that is furnishedby the hotel is located. Unless provided to the contrary in this chapter, allof the administration, collection, and other provisions of chapters 18 and 19of this title shall apply.
(d) Notwithstanding the provisions of subsection (a) of thissection, the city of Newport shall have the authority to collect from hotelslocated in the city of Newport the tax imposed by subsection (a) of thissection.
(1) Within ten (10) days of collection of the tax, the cityof Newport shall distribute the tax as provided in § 42-63.1-3. No laterthan the first day of March and the first day of September in each year inwhich the tax is collected, the city of Newport shall submit to the division oftaxation a report of the tax collected and distributed during the six (6) monthperiod ending thirty (30) days prior to the reporting date.
(2) The city of Newport shall have the same authority as thedivision of taxation to recover delinquent hotel taxes pursuant to chapter44-19, and the amount of any hotel tax, penalty and interest imposed by thecity of Newport until collected constitutes a lien on the real property of thetaxpayer.