Chapter 3.55
TRANSIENT ACCOMMODATIONS TAX

Sections:

3.55.010    Levy of sales tax.

3.55.020    Accrual and collection.

3.55.025    Allocation of sales tax proceeds.

3.55.030    Installment payments.

3.55.040    General exemptions.

3.55.045    Repealed.

3.55.055    Repealed.

3.55.060    Certificate of exemption.

3.55.070    Revocation of certificate of exemption.

3.55.080    Operator’s certificate of registration.

3.55.085    Failure to obtain registration certificate.

3.55.090    Addition of tax.

3.55.100    Assumption of tax prohibited.

3.55.110    Repealed.

3.55.120    Maximum taxable sale.

3.55.130    Title to tax proceeds.

3.55.140    Sales tax returns.

3.55.150    Credit for taxes.

3.55.160    Administrative costs and reimbursements.

3.55.170    Penalty and interest.

3.55.180    Determination of exemptions.

3.55.190    Failure to collect taxes.

3.55.200    Preservation of records – Collection of arrears tax.

3.55.210    Estimated tax.

3.55.220    Returns confidential.

3.55.230    Corrections of errors on tax returns.

3.55.240    Refund of overpayment.

3.55.250    Protest of tax.

3.55.260    Recovery of taxes.

3.55.270    Lien for tax, interest, and penalty.

3.55.280    Foreclosure against real property.

3.55.290    Collection by distraint and sale.

3.55.300    Prohibited acts.

3.55.310    Definitions.

3.55.010 Levy of sales tax.

A sales tax of five percent of the rental charge is levied on all transient rentals for accommodations within the Kodiak Island Borough. For all-inclusive packages, a sales tax of five percent will be levied on the amount of the package that is for accommodations; this amount will be substantiated in writing to the borough for approval. If a business does not have an approved substantiated rate, then the five percent will be levied on 50 percent of the average daily rate of the package for each day of the stay. Any business may appeal the decision of the finance director regarding the levy of this tax pursuant to KIBC 3.55.180(D). [Ord. 2000-06 §2, 2000; Ord. 96-19 §3, 1996. Formerly §3.30.010].

3.55.020 Accrual and collection.

Sales taxes imposed by this chapter are due and payable by the buyer at the time of payment for the rental and are delinquent if not paid when due. Every person making rentals that are taxable under this chapter shall collect the taxes from the purchaser at the time of the rental or, with respect to credit transactions, at the time of collection of the rental fee and shall transmit the money collected on a quarterly basis to the borough. [Ord. 96-19 §3, 1996. Formerly §3.30.020].

3.55.025 Allocation of sales tax proceeds.

A. The sales taxes collected under KIBC 3.55.010 shall be allocated to a separate fund to be appropriated and utilized solely for increased development of the tourist industry, and may be allocated for tourism programs, tourism enhancement projects, such as beautification within the borough, and the administrative costs associated with such programs;

B. The sales tax collected in any village or city in the Kodiak Island Borough may be appropriated for the purpose of the development of the tourist industry in that village or city. [Ord. FY2012-11 §2, 2011; Ord. 96-19 §3, 1996. Formerly §3.30.025].

3.55.030 Installment payments.

When the payments for a rental are made on an installment basis, the entire sales tax shall be collected from the down payment, or, if a down payment is not made or is insufficient to pay the tax, then from the entire first installment payment or payments until the tax is paid. [Ord. 96-19 §3, 1996. Formerly §3.30.030].

3.55.040 General exemptions.

The following classes of rentals are exempt from the tax imposed by this chapter:

A. Rentals to religious and charitable organizations as defined in subsections 501(c)(1), (3), and (4) of the Internal Revenue Code, for the conduct of regular religious or charitable functions and activities, and not for the support or maintenance of the general membership or for communal living;

B. Rentals to the United States, the state of Alaska, and any agencies or political subdivisions thereof;

C. Rentals which the borough is prohibited from taxing by the Constitution or laws of the United States or the state of Alaska;

D. Rentals to nonprofit organizations operated primarily for the purpose of planning, promoting, and conducting organized group activities for participants who are 18 years of age or less; and

E. Rentals for accommodations located within a municipality which levies and collects a sales tax on transient room rentals. No certificate is required for the exemption provided by this subsection. [Ord. 2000-06 §2, 2000; Ord. 96-19 §3, 1996. Formerly §3.30.040].

3.55.045 Partial exemption.

Repealed by Ord. 2000-06. [Ord. 96-19 §3, 1996. Formerly §3.30.045].

3.55.055 Senior citizens exemption.

Repealed by Ord. 2000-06. [Ord. 96-19 §3, 1996. Formerly §3.30.055].

3.55.060 Certificate of exemption.

A. A person entitled to the exemption under KIBC 3.55.040 shall apply to the borough for a certificate of tax exemption which will be issued without charge to qualified persons. The application shall be submitted on a form provided by the finance office and shall contain the name, address, type of organization, the section under which the exemption is claimed, and such other information as is required by the finance department. Duplicate certificates will be issued on request.

B. The certificates of exemption shall be valid for a period of one year and the expiration date shall be printed on the face of the certificate. Exemption certificates may be renewed annually, without charge, by completing an application form containing information required to assess the continued existence of the exemption. [Ord. 96-19 §3, 1996. Formerly §3.30.060].

3.55.070 Revocation of certificate of exemption.

A. A certificate of tax exemption may be revoked by the manager for any of the following acts or omissions:

1. Falsification of any statement or information in the application for certificate of exemption;

2. Utilization of the tax exempt certificate for the purchase or acquisition of nonexempt rentals;

3. Knowingly or negligently permitting or authorizing the use of the certificate by a person other than an authorized agent or employee of the person or entity to whom the certificate was issued.

B. Prior to revocation of a certificate, the holder of the certificate shall be provided with notice of the alleged violation not less than 10 days prior to the proposed effective date for revocation of the exemption certificate. The person or entity to whom the certificate was issued may request a hearing before the manager regarding the alleged violation by filing a written request with the manager prior to the effective date for revocation. If requested, the hearing shall be held within 20 days after the date of receipt of the request, and the exemption certificate shall not be revoked prior to the date of hearing.

C. A decision of the manager revoking an exemption certificate may be appealed to the assembly by filing a written notice of appeal with the borough clerk within 10 days after receipt of the decision. The hearing on the appeal shall be scheduled before the assembly at a regular or special meeting held within 30 days after receipt of the notice of appeal. The assembly may, in its discretion, hear the matter either on the record or de novo. If the appeal is heard de novo, no evidence may be presented before the assembly which was not presented before the manager.

D. If an exemption certificate is revoked, a new certificate may not be issued to the same person or entity for a period of two years from the date of revocation.

E. The revocation provided by this section is in addition to any other penalties provided by law for the violations. [Ord. 96-19 §3, 1996. Formerly §3.30.070].

3.55.080 Operator’s certificate of registration.

A. All persons engaged in selling or renting property subject to the tax imposed by this chapter shall file an application for a certificate of registration not later than the date of commencing business in the borough or opening a place of business within the borough. An application for a new business not previously registered to collect sales tax shall be accompanied by a $100.00 deposit, or, in the case of a person who does not maintain a permanent place of business within the borough or who is not a local resident residing within the Kodiak Island Borough, a $200.00 deposit which the registrant may recover by a deduction from the remittance submitted with the first quarterly return filed or, if that return is insufficient, the balance shall be refunded. If applicant has established credit with the borough, the finance director may waive the required deposit.

B. No person may engage in business as an operator without obtaining a certificate of registration under this section. An operator shall display their certificate of registration prominently at their registered place of business.

C. Application for a certificate of registration shall be made to the finance director. If an operator engages in business as an operator at more than one location, the operator shall obtain a certificate of registration for each location. There shall be no charge for issuing a certificate of registration.

D. A certificate of registration shall bear the name of the operator, the address of the registered place of business, and state the operator’s authority to collect the tax.

E. If an operator ceases to engage in business as an operator, ceases to engage in business at their registered place of business, changes their name, or changes their form of business organization, their certificate of registration shall expire. An operator shall surrender an expired certificate of registration to the finance director for cancellation. [Ord. 2000-06 §2, 2000; Ord. 96-19 §3, 1996. Formerly §3.30.080].

3.55.085 Failure to obtain registration certificate.

It shall be unlawful for any person to engage in, or continue in, a business which provides transient accommodations within the borough or to conduct activities within the borough unless and until such person obtains a certificate of registration. In the event the finance director ascertains that any such person is engaging in, or continuing in, business within the borough without a certificate of registration, one or more of the following remedies may be sought:

A. Conduct a special audit of such person’s records and make a demand upon such person to obtain a sales tax certificate, in which case such person who has engaged in business or activities within the borough without a certificate shall pay a special fee to reimburse the borough for the expense of the audit, which fee shall be the lesser of the sum of $1,000 or 10 percent of any tax found to be due. However, the fee may be waived at the discretion of the finance director for good cause shown. The finance director shall also assess any delinquencies, and applicable penalties and interest, if any, against such person, if such person engaged in rentals which were or are subject to the borough sales tax.

B. Report the facts to the borough attorney for appropriate action. [Ord. 2000-06 §2, 2000; Ord. 96-19 §3, 1996. Formerly §3.30.082].

3.55.090 Addition of tax.

A. The tax collector shall add the tax imposed by this chapter to the rental charge, showing the tax as a separate and distinct item. The tax imposed on more than one separate rental may be shown as a total tax on the aggregate price of all rentals made at one time.

B. The tax to be collected and remitted may be determined by multiplying the gross receipts from the services or product by .05. In cases of all-inclusive packages the tax may be determined by multiplying the approved substantiated rate for accommodations by .05. If a rate has not been approved, then the five percent will be levied on 50 percent of the average daily rate of the package multiplied by the number of nights of accommodations provided. [Ord. 2000-06 §2, 2000; Ord. 96-19 §3, 1996. Formerly §3.30.090].

3.55.100 Assumption of tax prohibited.

No person may advertise or state to the public, or to any tenant directly or indirectly, that the tax imposed by this chapter or any part thereof will be assumed or absorbed by that person, or that it will not be added to the charge, or that it will be refunded; nor may any person assume, absorb, or fail to separately state the tax to the tenant unless otherwise specifically authorized by this chapter. [Ord. 96-19 §3, 1996. Formerly §3.30.100].

3.55.110 Tax schedule.

Repealed by Ord. 2000-06. [Ord. 96-19 §3, 1996. Formerly §3.30.110].

3.55.120 Maximum taxable sale.

A. If the charge for rental of any property exceeds $500.00 for a single transaction, that portion of the price or charge in excess of $500.00 shall be exempt from the tax levied by this chapter.

B. In determining the maximum tax payable with regard to a single transaction for rentals, each day shall be deemed a single transaction. [Ord. 2000-06 §2, 2000; Ord. 96-19 §3, 1996. Formerly §3.30.120].

3.55.130 Title to tax proceeds.

The title to the taxes collected pursuant to this chapter shall vest in the borough upon collection by the tax collector. [Ord. 96-19 §3, 1996. Formerly §3.30.130].

3.55.140 Sales tax returns.

A. Each person who rents property taxable under this chapter in any quarter ending March 31st, June 30th, September 30th, and December 31st shall, on or before the last day of the month following the end of each quarter year, or April 30th, July 31st, October 31st, and January 31st, respectively, complete, sign, and file with the borough a return for that quarter, upon forms furnished by the borough, setting forth the following:

1. The amount received from all rentals made within the borough;

2. The amount received from nontaxable rentals, with a brief explanation of the nontaxable status;

3. The amount received from taxable rentals;

4. The amount of tax attributable to the taxable rentals;

5. The taxes collected; and

6. Such other information and supporting papers as the finance director may require in the reporting form.

B. Businesses may be able to file two quarters together with the approval of the finance director. The request must be made in writing to the finance director prior to the first quarter in question.

C. The taxes collected shall be remitted with the reporting form after deducting any administrative fees that may be allowed by KIBC 3.55.160.

D. If the last day of the month is a Saturday, Sunday, or legal holiday, tax returns and remittances shall be considered filed on time if delivered or postmarked on or before the last day of that month.

E. A person making rentals within the borough shall make a return, even though none of the reported transactions are taxable.

F. A person who fails to timely comply with the provisions of this chapter relating to the filing of quarterly reports, or combined quarterly reports, and remittance of taxes collected for any one or two quarter(s) during a calendar year shall have the finance director prepare and file an estimated tax return on behalf of the person.

G. A person doing business within the borough for a period of time that is expected to be less than six months in duration shall, upon approval from the finance director, file one sales tax return and remit taxes within 15 days of the last day of business.

H. A final sales tax return shall be filed and the tax due remitted within 15 days after the date of selling or terminating a business. The purchaser of the business shall withhold a portion of the purchase money sufficient to pay any sales tax, penalties, and interest that may be due until seller displays a receipt from the borough evidencing total payment of the tax, interest, and penalties due. If the purchaser fails to withhold the required sum from the payment due to the seller, the purchaser shall also be liable for the taxes, penalties, and interest owed by the seller to the borough.

I. A person who fails to timely comply with the provisions of this chapter relating to the filing of quarterly reports and remittance of taxes collected for any one quarter during a calendar year shall, if required by written notice from the finance director, file the required reports and transmit collected sales taxes monthly until such time as the finance director determines that a willingness and ability to comply with the requirements of this chapter has been established. Monthly reports and remittances shall be due on the fifteenth day of each month following the month of collection. [Ord. FY2007-06-O §3, 2006; Ord. 2000-06 §2, 2000; Ord. 96-19 §3, 1996. Formerly §3.30.140].

3.55.150 Credit for taxes.

A person who has collected and remitted a tax on a borough rental, which tax is subsequently determined not to be due because a refund is granted for cancellation, payment is refused on a check received in conjunction with a rental, or similar circumstances, may take a credit against future taxes. Proper documentation shall be made available by the tax collector, on request, to substantiate the credit taken. [Ord. 96-19 §3, 1996. Formerly §3.30.150].

3.55.160 Administrative costs and reimbursements.

To compensate renters for keeping the sales tax records and filing returns as required by this chapter and making prompt remittances, those persons shall be entitled to a fee equal to two percent of the amount of the tax collected, and that amount may be deducted when making remittances; provided, that the reports and remittances are postmarked on or before the due date for such reports and remittances. A person filing a report or remitting taxes collected after the due date forfeits the right and claim to the fee provided by this section and shall remit the entire tax due. [Ord. 96-19 §3, 1996. Formerly §3.30.160].

3.55.170 Penalty and interest.

A. A person who fails to remit taxes collected on or before the due date shall pay, in addition to the tax due, a penalty of five percent of the tax that is then due and unpaid for each month or any fraction of a month during which any part of the tax remains unpaid until a total penalty of 20 percent has accrued, which penalty shall be added to all returns until the tax, penalty, and interest have been paid. For the purposes of this section, partial payments shall be credited first to penalty and interest and then to the tax obligation originally due.

B. Taxes that are not remitted to the borough when due shall draw interest from the date of delinquency until paid at the rate of 15 percent per year. Interest shall not accrue on the late payment penalty assessed by subsection A of this section, but shall accrue on the civil penalty assessed by KIBC 3.55.190. [Ord. 96-19 §3, 1996. Formerly §3.30.170].

3.55.180 Determination of exemptions.

A. Every rental made within the borough, unless explicitly exempted by ordinance, is presumed to be subject to the tax imposed by this chapter.

B. A tenant who claims an exemption under a provision of this chapter for which a certificate of exemption is required shall display the certificate at the time of the rental and the certificate number shall be noted on the receipt, invoice, or other evidence of the transaction.

C. A tenant who believes the tax has been charged in error may make a claim to the borough for refund within 30 days after the date of the rental.

D. If the finance director denies a refund of the tax, the taxpayer may appeal to the manager by filing a written notice of appeal, within 10 days after the finance director’s decision, setting forth all facts relating to the claimed exemption. The manager shall provide an opportunity for a hearing within 30 days after the receipt of the notice of appeal. [Ord. 98-03 §2, 1998; Ord. 96-19 §3, 1996. Formerly §3.30.180].

3.55.190 Failure to collect taxes.

A. A person required by this chapter to collect sales taxes levied who fails to collect such taxes on taxable transactions shall be assessed with a civil penalty of double the tax that should have been collected, as determined by an audit.

B. If any of the following defenses are established, the civil penalty imposed by this section shall be waived:

1. The securing, in good faith, of a certificate of exemption or a statement of eligibility for exemption from the person against whom the tax would have been levied;

2. Proof of a belief, based upon advice of legal counsel or the borough finance director, that the rental was not subject to the tax levied by this chapter, accompanied by proof of notification in writing to the manager based on such belief prior to or immediately following the transaction; or

3. A reasonable attempt, in good faith, to collect the tax from the buyer.

C. A renter who fails to pay the tax levied by this chapter on a taxable transaction shall be assessed with a civil penalty of double the taxes that should have been paid.

D. The civil penalties imposed by this section shall be in addition to any other civil or criminal penalties imposed by this chapter. [Ord. 98-03 §2, 1998; Ord. 96-19 §3, 1996. Formerly §3.30.190].

3.55.200 Preservation of records – Collection of arrears tax.

A. Every person required by this chapter to collect and remit taxes shall keep and preserve suitable records of the rentals, together with invoices, bills of sale and other pertinent records and documents which may be necessary to determine the amount of the tax due under this chapter and to substantiate the information provided in filed returns. The records required to be maintained shall be preserved for not less than three years after the remittance of the taxes and shall be subject to examination by the finance director or any other authorized employee of the borough while engaged in reviewing or auditing the records of any taxpayer required to make a return under the provisions of this chapter. The borough shall give written notice of intent to conduct an audit under this section not less than five days prior to the audit.

B. Collection of arrears tax by the borough shall be limited to the period of three years prior to the date when the finance director, or authorized agent, began an audit of the taxpayer’s records, wrote to the person through use of regular mail concerning an apparent violation of this chapter, or took some other recorded action to require a certificate of registration or other compliance with this chapter. [Ord. 96-19 §3, 1996. Formerly §3.30.200].

3.55.210 Estimated tax.

If the borough is unable to ascertain the correct tax to be paid by a seller because of the failure or refusal of the seller to file a return, keep accurate records, or allow their inspection, or because a return has been falsified, the borough may prepare an estimate of the tax due based on any information that may be available. Notice of the estimated tax shall be provided to the seller and shall become final for the purpose of establishing the tax liability unless the seller, within 30 days after receipt of notice of the estimated tax, files an accurate return supported by records determined by the finance director to be satisfactory, establishing a lesser liability. [Ord. 96-19 §3, 1996. Formerly §3.30.210].

3.55.220 Returns confidential.

Except in connection with official investigations or proceedings of the borough, whether judicial or administrative, involving taxes due under this chapter, no officer, employee, or agent of the borough may divulge any information disclosed in a report or return filed under this chapter. The prohibition of this section shall not prohibit the preparation and use of statistical summaries of sales tax data that do not disclose the identity of any person filing reports required by this chapter. [Ord. 96-19 §3, 1996. Formerly §3.30.220].

3.55.230 Corrections of errors on tax returns.

If the taxpayer makes an error or errors in computing the tax on a return, the finance director, or authorized agent, shall correct such error or errors and immediately notify the person filing the return by ordinary mail that such correction has been made. Any additional tax due, together with applicable penalty and interest in accordance with KIBC 3.55.170, for which the taxpayer becomes liable shall be payable immediately by the taxpayer. If the taxpayer makes an error which results in overpayment of tax, the finance director shall allow credit against taxes due on future returns, or shall authorize a refund in accordance with KIBC 3.55.240. [Ord. 96-19 §3, 1996. Formerly §3.30.222].

3.55.240 Refund of overpayment.

The finance director, or authorized agent, shall refund overpayment of taxes brought about by mathematical errors in the return or reports filed by the person remitting the tax; computational errors made by the remitter or borough personnel with respect to said return or reports; duplicate payments by remitter; or any overpayment made by a person filing a tax return that may be determined as a result of an audit of such person’s records; provided, however, that in no event shall the remitter of sales taxes be entitled to a refund for overpayment of sales taxes where the overpaid taxes have actually been collected by said person. In the event the amount of overpayment is $100.00 or less, a cash refund may be authorized at the discretion of the finance director. In no event shall there be a refund for overpayments made more than three years prior to the discovery of the overpayment by the person filing the returns or the finance director, or authorized agent. [Ord. 96-19 §3, 1996. Formerly §3.30.224].

3.55.250 Protest of tax.

A. A buyer who protests the payment of the tax levied under this chapter shall pay the tax and shall provide the seller and the finance director with a written statement of protest within five working days of the sale that identifies the sale, rental or service that is the subject of the tax protested, the amount of tax paid, the buyer’s and seller’s name, mailing address, telephone number and the basis for the protest.

B. If the seller protests his liability on an assessment under KIBC 3.55.210 which has become final, he shall pay the tax under written protest setting forth the basis for the protest. No action for a refund may be maintained nor may a defense to nonpayment be maintained in a civil action unless the amount in dispute has been paid by the seller under written protest filed at or before the time of payment. [Ord. 96-19 §3, 1996. Formerly §3.30.226].

3.55.260 Recovery of taxes.

Taxes due but not paid may be recovered by the borough in an action against the tenant if that person has failed or refused to pay the tax on request by the seller or submitted a false certificate of exemption. [Ord. 2000-06 §2, 2000; Ord. 96-19 §3, 1996. Formerly §3.30.230].

3.55.270 Lien for tax, interest, and penalty.

A. The tax, interest, and penalty imposed under this chapter and the lien filing fee under subsection B of this section shall constitute a lien in favor of the borough upon all real and personal property of every person required to collect and remit the tax. The lien arises at the time of delinquency and may be recorded at any time thereafter. When recorded, the lien has priority over all other liens except (1) liens for property taxes and special assessments; (2) liens that were perfected before the recording of the sales tax lien for amounts actually advanced before the recording of the sales tax lien; and (3) mechanics’ and materialmen’s liens for which claims of lien under AS 34.35.070 or notices of right to lien. Upon recordation, a copy of the lien shall be sent to the last known address of every person named in the lien. Failure to comply with this requirement shall not, however, affect the validity of the lien or the borough’s right or authority to foreclose upon it.

B. Fees for the filing and releasing of liens authorized by this section shall be established by resolution of the assembly. [Ord. FY2007-06-O §2, 2006; Ord. 2000-06 §2, 2000; Ord. 96-19 §3, 1996. Formerly §3.30.240].

3.55.280 Foreclosure against real property.

A lien for the tax, interest, and penalties created by this chapter may be foreclosed, when authorized by the assembly, by commencement of an action in the superior court pursuant to the procedure set forth in AS 09.45.170 through 09.45.220. [Ord. 96-19 §3, 1996. Formerly §3.30.250].

3.55.290 Collection by distraint and sale.

A. The borough may collect taxes, with interest, penalties, and other additional amounts permitted by law, by distraint and sale of the property of the person liable to pay the taxes, interest, penalty, or other additional amount, who neglects or refuses to pay them within 10 days after receipt of notice and demand for payment.

B. In case of neglect or refusal to pay taxes or deficiencies as provided in this section, the finance director may obtain a warrant authorizing the finance director to levy upon, seize, and sell any property, except exempt property, belonging to the person for the payment of the amount due, with interest and penalty. When distraint is made as provided in this section, the finance director shall make an inventory of the property served and leave a signed copy of that inventory with the owner or possessor of the property, or at the dwelling or usual place of business, if a person of suitable age and discretion can be found, or if the taxpayer is a corporation or other type of organization with an officer, manager, general agent, or agent for process, with a notation of the amount demanded and the time and place of sale.

C. The finance director shall immediately publish a notice of the time and place of sale at public auction, together with a description of the property distrained, in a newspaper published in the borough and post a copy of the notice at the post office nearest the place where the sale is to be made.

D. The time of sale shall be not less than 15 nor more than 60 days from the date of the notification to the owner or possessor of the property, and the place proposed for the sale shall not be more than five miles from the place of making the distraint. The sale may be continued from time to time in the discretion of the finance director, but not for more than 30 days after the date specified in the notice.

E. The property distrained shall be restored to the owner or possessor if, before the sale, payment of the amount due is made to the finance director charged with the collection, together with the fees and other charges.

F. The finance director shall give to the purchaser a certificate of sale on payment in full of the purchase price. The certificate of sale:

1. Is prima facie evidence of the right of the finance director to make the sale, and conclusive evidence of the regularity of the proceedings in making the sale;

2. Transfers to the purchaser all right, title, and interest of the delinquent taxpayer in and to the property sold;

3. Where the property consists of stock, is notice, when received, to the corporation to record the transfer on their books and records in the same manner as if the stock were transferred or assigned by the party holding the stock in lieu of an original or prior certificate, which is void, whether canceled or not; and

4. Where the subject of the sale is security or other evidence of debt, is a good and valid receipt to the person holding it, as against a person holding or claiming to hold possession of the security or other evidence of debt.

G. If property seized and sold is not sufficient to satisfy the claim of the borough for which distraint or seizure is made, the finance director may, thereafter, and as often as is necessary, proceed to seize and sell in like manner any other property subject to the lien created by this chapter until the amount due from the taxpayer together with all expenses is fully paid.

H. A person in possession or control of property subject to distraint, upon which a levy is made, shall, upon demand by the finance director making the levy, surrender the property to the finance director, unless the property is, at the time of the demand, subject to an attachment under judicial process. A person who fails or refuses to so surrender the property is personally liable to the borough for a sum equal to the value of the property not so surrendered but not exceeding the amount of the taxes or deficiencies, including penalties and interest for the collection of which levy is made, together with costs and interest from the date of the levy.

I. All persons shall, on demand of a police officer about to distrain or having distrained on property or rights of property, exhibit all books containing evidence or statements relating to the property liable to distrain for the tax due.

J. The provisions of this chapter are not exclusive but are in addition to all other existing remedies provided by law for the divorcement of a levy and collection of taxes of the borough. [Ord. 96-19 §1, 1996. Formerly §3.30.260].

3.55.300 Prohibited acts.

No person may:

A. Fail or refuse to file a completed tax return required by this chapter upon demand or falsify any material statement in that return;

B. Fail or refuse to collect taxes levied by this chapter and remit those taxes to the borough as required;

C. Conduct any business in the borough relating to rentals subject to taxation under this chapter without first applying for and obtaining a certificate of registration to collect the taxes imposed on rentals; or

D. Falsify any portion of an application for a certificate of exemption. [Ord. 96-19 §3, 1996. Formerly §3.30.270].

3.55.310 Definitions.

As used in this chapter the following definitions shall apply:

“Accommodations” means a structure or portion of a structure which is occupied or intended for occupancy by transients for dwelling, lodging, or sleeping purposes. This term includes hotels, motels, tourist homes, houses or courts, lodges, lodging houses, inns, rooming-houses, hostels, trailers, bed and breakfasts, dormitories, charter boats, cabins, tents, or other temporary structures. This term does not include any hospital, medical clinic, or nursing home.

“Buyer” or “purchaser” means a person who acquires an interest in real or personal property, or the right to use real or personal property, or who acquires services for consideration.

“Charitable organization” means an organization having as its primary purpose relief of the poor and distressed or of the underprivileged.

“Rental” means permitting the use or occupancy of real or personal property for consideration other than by means of a capital lease.

“Residential unit” means one or more rooms and a single kitchen in a dwelling designed as a unit for occupancy by not more than one family for living or sleeping purposes.

“Residential uses” means for use within a residential unit.

“Sale” means a transfer or exchange of any property of every kind and description, or the right to use or occupy such property, for consideration.

“Sales price” or “charge” means the consideration, whether money, credit, or other property or interest in property, without deduction for delivery costs, taxes, or any other expense. The receipt of property or an interest in property as consideration, the “sales price” or “charge” shall be based on the fair market value of the property or interest in property.

“Seller” or “operator” means a person, whether acting as a principal, agent, or broker, who sells, leases, or rents real or personal property or provides services to another for consideration.

“Transient” means a person who occupies or rents and has available for the person’s own occupancy or occupancy by any other person any type of accommodation for fewer than 30 consecutive days. An employee who occupies or has available for fewer than 30 days a suite, room or rooms rented or leased for more than 30 consecutive days by an employer for use on a rotating basis by employees is not a transient. [Ord. 2000-06 §2, 2000; Ord. 96-19 §3, 1996. Formerly §3.30.280].