Rhode Island General Laws 1-6-10. Surcharges are trust funds of state
All surcharges collected by a parking facility operator in accordance with the provisions of this chapter, and all surcharges collected by any parking facility operator from persons paying transient parking surcharges under color of these provisions, constitute a trust fund until paid to the tax administrator. That trust is enforceable against:
(1) The parking facility operator;
(2) Any officer, agent, servant, or employee of any parking facility operator responsible for either the collection or payment, or both, of the surcharge;
(3) Any person receiving any part of the fund without consideration, or knowing that the parking facility operator or any officer, agent, servant, or employee of any corporate parking facility operator is committing a breach of trust; and
(4) Their estates, heirs, and representatives.
History of Section.
P.L. 2002, ch. 424, § 2.
Terms Used In Rhode Island General Laws 1-6-10
- Administrator: means the state tax administrator. See Rhode Island General Laws 1-6-1
- Operator: means any person providing transient parking within the district. See Rhode Island General Laws 1-6-1
- person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
- Transient parking: means any parking for motor vehicles at a lot, garage, or other parking facility within the district for which a fee is collected by the operator, but excludes:
(i) Parking for which the fee is charged and paid on a monthly or less frequent basis;
(ii) Parking for any employee of the operator of the facility;
(iii) Parking provided by any hotel or motel for registered guests;
(iv) Parking provided by validation or having a validated rate, where the person providing the validation does not maintain a place of business at Rhode Island T. See Rhode Island General Laws 1-6-1