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.)