Rhode Island General Laws 1-6-2. Surcharge on transient parking in district
There is imposed on all transient parking in the district a surcharge in an amount equal to five percent (5%) of transient parking receipts. The surcharge shall be collected by the operator of each facility providing transient parking in the district and remitted by the operator to the tax administrator not later than the twentieth (20th) day of the month following the calendar month in which the transient parking was provided. The tax administrator may require the filing of any forms with any information that the tax administrator may reasonably determine is necessary to carry out the provisions of this statute. The surcharges collected by the tax administrator under this section shall be deposited upon receipt in a special account, denominated as the Warwick airport parking district account. At annual or more frequent intervals, amounts accumulated in the Warwick airport parking district account shall be remitted to the treasurer of the city of Warwick to be held as part of the general fund of the city of Warwick.
History of Section.
P.L. 2002, ch. 424, § 2.
Terms Used In Rhode Island General Laws 1-6-2
- Administrator: means the state tax administrator. See Rhode Island General Laws 1-6-1
- District: means the Warwick airport parking district, being the district that runs from a point on Main Avenue in the city of Warwick at the southerly boundary of Rhode Island T. 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
- Statute: A law passed by a legislature.
- 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
- Transient parking receipts: means the gross receipts collected by an operator (excluding the surcharge imposed by this chapter) in consideration of the provision of transient parking. See Rhode Island General Laws 1-6-1