§237D-2  Imposition and rates.  [Repealand reenactment on June 30, 2015.  L 2009, c 61, §4.]  (a)  There is leviedand shall be assessed and collected each month a tax of:

(1)  Five per cent for the period beginning on January1, 1987, to June 30, 1994;

(2)  Six per cent for the period beginning July 1,1994, to December 31, 1998; and

(3)  7.25 per cent for the period beginning on January1, 1999, and thereafter;

on the gross rental or gross rental proceeds derivedfrom furnishing transient accommodations.

(b)  There is levied and shall be assessed andcollected each month an additional:

(1)  One per cent for the period beginning July 1,2009, to June 30, 2010; and

(2)  Two per cent for the period beginning July 1,2010, to June 30, 2015;

on the gross rental or gross rental proceeds derivedfrom furnishing transient accommodations.  The rate levied and assessed underthis subsection shall be additional to the rate levied and assessed undersection 237D-2(a)(3).

(c)  Every operator shall pay to the State thetax imposed by subsections (a) and (b) as provided in this chapter.

(d)  There is levied and shall be assessed andcollected each month on the occupant of a resort time share vacation unit, atransient accommodations tax of 7.25 per cent on the fair market rental value.

(e)  Every plan manager shall be liable for andpay to the State the transient accommodations tax imposed by subsection (d) asprovided in this chapter.  Every resort time share vacation plan shall berepresented by a plan manager who shall be subject to this chapter. [L 1986, c340, pt of §1; am L 1988, c 241, §3; am L Sp 1993, c 7, §18; am L 1998, c 156,§16; am L 2009, c 61, §1]

 

Attorney General Opinions

 

  Rental of hotel rooms to airlines for term of 180 days is nottaxable.  Att. Gen. Op. 90-6.

 

Case Notes

 

  One per cent increase in transient accommodations taxearmarked for financing expenses associated with convention center developmentand construction qualified as a "user tax".  78 H. 157, 890 P.2d1197.