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Page 3 <br /> . B . NO • <br /> transient accommodations tax, the [applicablc county dircctor of <br /> finance] director of taxation shall have all the rights and <br /> powers of the director of taxation provided under this chapter. <br /> (b) The county transient accommodations tax, if adopted, <br /> shall be imposed on the gross rental, gross rental proceeds, and <br /> fair market rental value of all written contracts that require <br /> the passing on of the taxes imposed under this chapter; provided <br /> that if the gross rental, gross rental proceeds, and fair market <br /> rental value are received as payments beginning in the taxable <br /> year in which the taxes become effective, on contracts entered <br /> into prior to the adoption of the ordinance pursuant to <br /> section 46- , and the written contracts do not provide for the <br /> passing on of increased rates of taxes, the county transient <br /> accommodations tax shall not be imposed on the gross rental, <br /> gross rental proceeds, and fair market rental value covered <br /> under the written contracts . The county transient <br /> accommodations tax shall be imposed on the gross rental, gross <br /> rental proceeds, and fair market rental value from all contracts <br /> entered into on or after the adoption of the ordinance pursuant <br /> to section 46- , regardless of whether the contract allows for <br /> the passing on of any tax or any tax increases . <br /> XXX-00 (12) <br />