Spotlight On The County Code Of Ordinances... The Room Occupancy Tax

Below is an example of how our local government steals money from citizens to help fund quasi-government ponzi schemes. The stolen loot in this case goes to the County Tourism Authority. If it ain't for the children, it is for the Almighty Dollar.

Sec. 70-31. Levied.

There is hereby imposed and levied within the county a five percent room occupancy and tourism development tax authorized by ratified Chapter 658 of the 1989 Session Laws (Regular Session, 1989), effective July 19, 1989. The tax hereby imposed and levied shall apply to the same extent and be subject to the same limitations as are set forth in said ratified chapter and section 70-31 of the Code of Ordinances of the county be and the same is hereby amended consistent herewith.

(Res. of 8-21-89, § 1; Res. No. 1998-26, § 1, 8-17-98)

Sec. 70-32. Collection.

Collection of the tax by the county finance officer, and liability therefor, shall begin and continue on and after the first day of October, 1998.

(Res. of 8-21-89, § 2; Res. No. 1998-26, § 1, 8-17-98)

Sec. 70-33. Net proceeds distributed to county tourism authority.

The net proceeds of the tax levied herein, i.e. the gross proceeds less five percent of the amount collected, shall be distributed by the county finance officer to the county tourism authority, or otherwise, on a monthly basis as prescribed by said enabling legislation.

(Res. of 8-21-89, § 3; Res. No. 1998-26, § 1, 8-17-98)