§237D-15  Application of tax.  (a)  Thetax imposed by this chapter shall be in addition to any other taxes imposed byany other laws of the State, except as otherwise specifically provided in thischapter; provided that if it be held by any court of competent jurisdictionthat the tax imposed by this chapter may not legally be imposed in addition toany other tax or taxes imposed by any other law or laws with respect to thesame property or the use thereof, then this chapter shall be deemed not toapply to such property and the use thereof under the specific circumstances,but the other laws shall be given full effect with respect to such property anduse.

(b)  In order to determine if the tax underthis chapter is to be levied, assessed, and collected upon transientaccommodations the following presumptions shall control.

(1)  If a person lets a transient accommodation forless than one hundred eighty consecutive days, it shall be presumed that theaccommodation furnished is for a transient purpose.

(2)  If a person lets a transient accommodation forone hundred eighty days or more, there is no presumption one way or another asto the purpose for which the accommodation is furnished.

The operator shall have the burden of provingto the department whether an accommodation is not being furnished for atransient purpose.  If the department is satisfied that an accommodation is notfurnished for a transient purpose, then the department shall not levy any taxunder this chapter.  The department shall adopt rules to implement thissection. [L 1986, c 340, pt of §1; am L 1998, c 156, §28]