North Castle |
Code of Ordinances |
Part II. General Legislation |
Chapter 288. Taxation |
Article IX. Room Occupancy Tax |
§ 288-31. Definitions. |
§ 288-32. Tax imposed. |
§ 288-33. Exempt organizations. |
§ 288-34. Territorial limits. |
§ 288-35. Registration; certificate of authority to collect. |
§ 288-36. Administration and collection. |
§ 288-37. Records to be kept. |
§ 288-38. Filing of returns. |
§ 288-39. Determination of tax; reviewability. |
§ 288-40. Payment of taxes. |
§ 288-41. Disposition of revenues. |
§ 288-42. Refunds. |
§ 288-43. Reserves. |
§ 288-44. Remedies exclusive. |
§ 288-45. Penalties and interest. |
§ 288-46. Returns to be confidential. |
§ 288-47. Notices and limitations of time. |
§ 288-48. Severability. |
§ 288-49. When effective. |
Adopted 2-15-2017 by L.L. No. 1-2017 |