§4600.8. Levy of assessments

            A. An assessment proposed to be levied pursuant to this Chapter shall be authorized by a resolution of the tourist commission that describes in general terms the assessment to be levied and includes a statement that the assessment is to be levied pursuant to this Chapter. The assessment shall be approved in a public hearing procedure as provided in this Chapter.

            B. Notwithstanding any other provision of law to the contrary, an assessed business shall place the assessment as a mandatory surcharge on the consumer receipt or guest folio. All assessments to be passed through to consumers and guests as surcharges shall be disclosed on all information or communication platforms of the business in the same manner as are other surcharges, hotel and occupancy taxes, and sales and use taxes as required by applicable laws and regulations.

            C. Receipts from any such surcharge for business assessments levied pursuant to this Chapter are not part of gross receipts or gross revenue for any purpose, including the calculation of sales revenue or occupancy taxes or state income taxes and are not part of income pursuant to any lease or operator agreement. Payment of the assessment to the tourist commission or other person designated for the purpose of receiving it, shall not be taken as a deduction from income for state income tax purposes.

            D. Any assessment levied and passed through to a consumer as a surcharge in accordance with this Chapter is an enforceable obligation of the consumer to the same extent as other lawful surcharges.

            E. Procedures for the collection of business assessments, interest charges, and penalties for delinquent remittance of business assessments to the tourist commission or other person designated for the purpose of receiving it, or other matters incident to the business assessment shall be as provided by resolution.

            Acts 2021, No. 319, §1, eff. June 15, 2021.