TITLE 45
Towns and cities
CHAPTER 45-60
Block Island Housing Board
SECTION 45-60-6
§ 45-60-6 Imposition of seasonal rental
tax, rate, procedure, enforcement, exemptions. [Contingent effective date;
see notes.].
(a) It is hereby declared to be the legislative intent that every owner is
exercising a taxable privilege who engages in the business of renting, leasing,
letting, or granting a license to use any living quarters or sleeping or
housekeeping accommodations in, from, or a part of, or in connection with any
seasonal rental. However, any owner who rents, leases, lets, or grants a
license to others to use, occupy, or enter upon any living quarters or sleeping
or housekeeping accommodations in seasonal rentals and who exclusively enters
into a bona fide written agreement for continuous residence for longer than six
(6) months in duration at such property is not exercising a taxable privilege.
For the exercise of such taxable privilege, a tax is hereby levied in an amount
equal to no more than one percent (1%) of the actual rent received for such
seasonal rental by owner. Such tax shall apply to seasonal rental whether or
not there is in connection with any of the same any dining rooms, cafes, or
other places where meals or lunches are sold or served to guests. For purposes
of this chapter "seasonal rental" shall mean any home or apartment rented for
six (6) months or less.
(b) The owner receiving the rent shall remit the tax to the
town treasurer for deposit into the Block Island housing fund at the end of the
rental season but no later than February 15th of the following year or at some
other time as designated by the Block Island housing board.
(c) The tax levied by this section shall not apply to, be
imposed upon, or collected from any person who shall have entered into a bona
fide written lease for longer than six (6) months in duration for continuous
residence at any one seasonal rental.
(d) The tax imposed by this section shall constitute a lien
on the property on which the seasonal rental is located in the same manner as
and shall be collectible as are liens authorized and imposed by chapter 9 of
title 44.
History of Section.
(P.L. 2005, ch. 355, § 2; P.L. 2005, ch. 435, § 2.)