Rhode Island General Laws 1-6-4. Returns
The administrator may require the filing of periodic reports, not more frequently than monthly, setting out any information that the tax administrator may require. The surcharge for the transient parking shown or which should be shown on the report shall be due with the report; provided, that if an operator will operate a transient parking facility for a period of less than one month, the administrator may require the filing of reports more frequently than monthly. The ordinance may authorize the tax administrator for good cause to extend the time for making any return or paying any amount required to be paid. Any person to whom an extension is granted shall pay, in addition to the surcharge, interest at the annual rate prescribed by § 44-5-9, or fraction of it, from the date on which the surcharge would have been due without the extension until the date of payment.
History of Section.
P.L. 2002, ch. 424, § 2.
Terms Used In Rhode Island General Laws 1-6-4
- 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