§514E-3  Taxation.  (a)  The plan
manager, if any, shall collect and pay real property and transient
accommodations taxes due on the time share units or occupants under the plan
manager's authority as the agent of the owners of the individual units or temporal
divisions thereof.  The liability of the individual owners of the units, or
temporal division thereof, for real property taxes, shall be primary to all
parties except the plan manager.  The right to contest or appeal any real
property or transient accommodations tax assessment shall apply to the plan
manager and any person having an interest in a time share unit.



(b)  The acquisition agent and sales agent
shall maintain records pertaining to the general excise tax of any independent
contractors employed by them, their addresses and commissions paid during each
calendar year.  The plan manager shall maintain records of the general excise
and transient accommodations taxes due and owing with respect to any occupants
or time share units under the plan manager's management.  The records for any
year shall be retained for at least two years and be available for inspection
by the director or the director of taxation. [L 1980, c 186, pt of §1; gen ch
1985; am L 1996, c 46, §1; am L 1998, c 156, §29]