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Page 4 <br /> . B . NO . <br /> (c) No county transient accommodations tax shall be <br /> established on any form of accommodation that is exempt from the <br /> taxes imposed by this chapter pursuant to section 237D-3 . <br /> (d) The director of taxation shall have the exclusive <br /> rights and power to determine the county or counties in which a <br /> person is engaged in business and, in the case of a person <br /> engaged in business in more than one county, the director shall <br /> determine, through apportionment or other means, that portion of <br /> the surcharge on state tax attributable to business conducted in <br /> each county. <br /> (e) The director of taxation shall revise the transient <br /> accommodations tax form to provide for the clear and separate <br /> designation of the imposition and payment of the county <br /> transient accommodation tax. <br /> (f) All taxpayers who file on a fiscal year basis whose <br /> fiscal year ends after December 31 of the year prior to the <br /> taxable year in which the taxes become effective, shall file a <br /> short period annual return for the period preceding January 1 of <br /> the taxable year in which the taxes become effective. Each <br /> fiscal year taxpayer shall also file a short period annual <br /> return for the period starting on January 1 of the taxable year <br /> XXX-00 (12) <br />