ADMINISTRATION OF HOTEL OCCUPANCY TAX CITY OF SHERMAN I. HOTEL OCCUPANCY TAX REPORTING AND PAYMENT REQUIREMENTS
|
|
- Angela Fields
- 7 years ago
- Views:
Transcription
1 INTRODUCTION This information is provided to all hotels/motels/ bed & breakfast (hereinafter referred to as hotels ) in the City of Sherman to explain the rules for the administration of Hotel Occupancy Tax. The City of Sherman urges you to read and adhere to the enclosed material carefully. This is a summary of the City of Sherman Hotel Tax Ordinance and also includes information on the State of Texas Hotel Tax, therefore it is not all-inclusive. Any questions should be addressed by calling the State Comptrollers office at , accessing their website at or calling the City of Sherman Finance Office at
2 ADMINISTRATION OF HOTEL OCCUPANCY TAX CITY OF SHERMAN I. HOTEL OCCUPANCY TAX REPORTING AND PAYMENT REQUIREMENTS Any individual, company, corporation or association operating a hotel, bed & breakfast, inn or motel (hereafter referred to as person ) are required to collect, report and pay Hotel Occupancy Tax to the City of Sherman by the last day of the month following the quarter in which the tax was collected. A. Tax Requirements (Section of the Sherman Code of Ordinances) Every person operating a hotel shall collect 7% city tax. On or before the last day of the month following each quarter, every person required to collect tax shall file a report with the City of Sherman Finance Office and pay all tax due at that time. The taxability of various revenue sources is explained further on the comptroller s website at State tax applies to any room or space in a hotel, including a meeting or banquet room. However, local tax only applies to rooms ordinarily used for sleeping. There are no state or local hotel taxes on meeting and banquet rooms located in a building where no sleeping accommodations are provided. B. Registration Requirement - Every hotel is required to have a registration form on file with the City of Sherman Finance Office. If the establishment is sold or has a name change, a hotel is required to provide the City with a new or updated registration form. This form is available on the city s website at C. Amount of and Basis for Tax Hotel Occupancy Tax for the City of Sherman is 7% of the consideration paid by the occupant to the hotel and shall not include the cost of any food served or personal services rendered to the occupant not related to the cleaning and readying the room for occupancy, and shall not include any tax imposed by other governmental agencies. The Hotel Occupancy Tax is broken down as follows: State of Texas (to be remitted to the State) 6% City of Sherman (to be remitted to the City) 7% Total to collect 13% D. Reporting City of Sherman forms are available on the city s website Follow the links for City Government, Finance and Tax Information, then Hotel Occupancy Tax. Forms may also be obtained from the City of Sherman Finance Office at 405 North Rusk, Sherman, phone These forms may be reproduced as needed. A copy of the Hotel Occupancy Report sent to the state for the quarter covered is also required to be included with the city s report. E. Keeping and Preserving of Records Each hotel operator is required to keep complete and accurate records for a period of not less than three years. These records shall be made available within a reasonable period of time after a written request by the city.
3 E. Due Dates Taxes due for the quarter, the City of Sherman Hotel Occupancy Report and a copy of the State of Texas Occupancy Report filed with the State Comptroller are due in the City of Sherman Finance Office by the last day of the month following the quarter in which the tax was collected. F. Reporting and Payment Violations A person is in violation of the ordinance and is subject to fines, penalties and interest if that person: Fails to collect the tax Fails to file a report Fails to include a copy of the State of Texas Hotel Occupancy Report Fails to pay the City the tax when payment is due; or Files a false report G. Fines, Penalties and Interest Criminal misdemeanor fines under section of $500 per violation 15% penalty of the total tax owed Reasonable attorney fees Interest at the maximum rate allowed by law H. Certificate of Paid Hotel Occupancy Taxes prior to the sale of a hotel, a Certificate of Paid Hotel Occupancy Taxes can be obtained from the City of Sherman Finance Office. If the buyer has not obtained this certificate, he becomes responsible for any and all reports due and unpaid taxes, penalty, interest and fines. II. HOTEL OCCUPANCY TAX EXEMPTIONS Any individual or group receiving a hotel tax exemption must submit a Texas Hotel Occupancy Tax Exemption Certificate (which may be given to the guest by the hotel s front desk staff), or the hotel may be liable for not having collected the tax. A Tax-Exempt Entity Search on the comptroller s website at can be used to obtain online verification of an organizations exemption from hotel and other Texas taxes. Texas Hotel Occupancy Tax Exemption Certificates may be obtained from the comptroller by calling or on their website at forms.html. A. FEDERAL GOVERNMENT EMPLOYEES are exempt from state and local tax if traveling on official business. Contractors working for the federal government are not exempt. B. STATE GOVERNMENT EMPLOYEES are exempt from state and local hotel occupancy taxes if they have been issued one of two types of exemption cards. One of these cards is a special State Hotel Exemption Photo ID Card. The other card does not have a photo ID, but states when presented with a photo identification card issued by a Texas Agency, the holder of this card is exempt from state, municipal, and county hotel occupancy tax, Tax Code Sec (d), or similar wording.
4 Texas State government employees who use either of the state Hotel Tax Exemption cards must submit a Texas Hotel Occupancy Tax Exemption Certificate, or the hotel may be held liable for not collecting the tax. Hotels are required to retain these certificates in order to verify legitimate exemptions when audited by a government agency. All other Texas State government employees, including those with educational organizations, must pay the hotel occupancy tax. If appropriate, the state and local governments will then reimburse the state employer through a separate process, in which the hotel is not involved. C. EDUCATIONAL ORGANIZATIONS including independent school districts, public or private elementary, secondary, college, universities, junior colleges, technical institutes, and medical or dental school of Texas and other states are required to pay City of Sherman Hotel Occupancy Tax. Sales tax exemption certificates can not be used for hotel tax exemption purposes. Some may be exempt from state hotel occupancy tax. Any individual or group receiving a hotel tax exemption from state tax must submit a Texas Hotel Occupancy Tax Exemption Certificate (which may be given to the guest by the hotel s front desk staff), or the hotel may be liable for not having collected the tax. D. RELIGIOUS ORGANIZATIONS are exempt from state hotel occupancy tax but are required to pay City of Sherman Hotel Occupancy Tax. Some religious organizations have received a hotel exemption certificate from the Comptroller. Sales tax exemption certificates can not be used for hotel tax exemption purposes. Any religious organization receiving such exemption must present its letter of exemption from the Comptroller and submit to the hotel a Texas Hotel Occupancy Tax Exemption Certificate (which may be given to the guest by the hotel s front desk staff), or the hotel may be held liable for not collecting the tax. The hotel tax exemption for religious organizations is to be granted only to individuals employed by the religious organization unless the hotel bill for nonemployees is being paid directly by the religious organization. If the employee is being reimbursed by the religious organization, the employee may pay by personal check, credit card, or cash. E. CHARITABLE ORGANIZATIONS must pay City of Sherman Hotel occupancy taxes. In order for a charitable organization to be exempt from state hotel occupancy tax, it must first have received a letter of certification from the Comptroller of the State of Texas. Sales tax exemption certificates can not be used for hotel tax exemption purposes. Any charitable organization receiving such exemption must present its letter of exemption from the Comptroller and submit to the hotel a Texas Hotel Occupancy Tax Exemption Certificate (which may be given to the guest by the hotel s front desk staff), or the hotel may be held liable for not collecting the tax. The hotel tax exemption for charitable organizations is to be granted only to individuals employed by the charitable organization unless the hotel bill for non-employees is being paid directly by the charitable organization. If the employee is being reimbursed by the charitable organization, the employee may pay be personal check, credit card, or cash. F. PERMANENT GUEST (30 DAY RULE) - Guests who notify the hotel of their intent to stay 30 or more consecutive days shall be exempt from all (state and City of Sherman) hotel occupancy taxes from the beginning of their stay, provided there is no interruption
5 in payment for the room. Guests who do not advise the hotel, upon arrival, that they intend to stay 30 consecutive days must pay the tax for the first 30 days. Hotels may wish to post hotel occupancy taxes on the folio for the first 30 days of a guest s stay, and then adjust the taxes off on day 31. If a guest checks out 28 days after registration, and hotel occupancy taxes have not been posted or collected, the hotel will be liable for the tax. G. CITY AND COUNTY EMPLOYEES must pay all hotel occupancy taxes.
ADMINISTRATION OF HOTEL OCCUPANCY TAX CITY OF DALLAS. Introduction
Introduction This information is provided to all hotels/motels/bed & breakfasts/short-term home rentals (hereinafter referred to as hotels ) in the city of Dallas to explain the rules for the administration
More informationWhat Cities Need to Know to Administer Municipal Hotel Occupancy Taxes. Texas Hotel & Lodging Association
What Cities Need to Know to Administer Municipal Hotel Occupancy Taxes Texas Hotel & Lodging Association REVISED 2014 Table of Contents INTRODUCTION 3 AUTHORIZED ENTITIES 3 COLLECTING THE TAX 4 EXEMPTIONS
More informationExempt Organizations: Sales and Purchases
Exempt Organizations: Sales and Purchases Susan Combs, Texas Comptroller of Public Accounts DECEMBER 2010 Organizations that have applied for and received a letter of exemption from sales tax don t have
More informationModel Legislation for Short-Term Online Rentals. Menu
Section 1 - Definitions Model Legislation for Short-Term Online Rentals Menu Short-term rental unit means a residential dwelling of any type in the [state/city of ], including, but not limited to, a single-family
More informationCOUNTY OF WAYNE RULES AND REGULATIONS
COUNTY OF WAYNE HOTEL ROOM RENTAL EXCISE TAX RULES AND REGULATIONS AS OF AUGUST 1, 2005 PART 1. GENERAL A. PURPOSE The purpose of these Rules and Regulations are: To establish the procedures for the collection
More informationGeorgia State Tax Exempt Information Questions If you have any questions concerning Sales Tax Exemption status in the State of Georgia, you may obtain information by calling or writing: Department of Revenue
More informationSales and Use Tax for Public Schools
Sales and Use Tax for Public Schools Wisconsin Association of School Business Officials March 11, 2015 Janet Abrams and Becky Haines Wisconsin Department of Revenue In today's presentation, "schools" refers
More informationWhat Cities Need to Know to Administer Municipal Hotel Occupancy Taxes
What Cities Need to Know to Administer Municipal Hotel Occupancy Taxes Abridged Version Texas Hotel & Lodging Association REVISED FALL 2011 Table of Contents EDITOR S NOTE 3 AUTHORIZED ENTITIES 3 COLLECTING
More informationBusiness tax tip #4 If You Make Purchases for Resale
Business tax tip #4 If You Make Purchases for Resale If you're a buyer... Does my sales and use tax license entitle me to make purchases without paying sales and use tax? No. Contrary to what many people
More informationCity and County of Denver, Colorado CREDIT CARDS FROM GOVERNMENTAL ORGANIZATIONS
City and County of Denver, Colorado TAX GUIDE Topic No. 91 CREDIT CARDS FROM GOVERNMENTAL ORGANIZATIONS The Denver Revised Municipal Code (DRMC) exempts from sales and lodger s tax all sales to the United
More informationOUT-OF DISTRICT EMPLOYEE TRAVEL DEE
Employees shall be reimbursed for reasonable travel expenditures according to the policies and procedures outlined in this document. Prior approval for all out-of-district travel shall be obtained before
More informationSTATE OF OKLAHOMA. 2nd Session of the 44th Legislature (1994) AS INTRODUCED An Act relating to innkeepers; enacting the Oklahoma
STATE OF OKLAHOMA 2nd Session of the 44th Legislature (1994) HOUSE BILL NO. 2361 By: Fallin AS INTRODUCED An Act relating to innkeepers; enacting the Oklahoma Innkeeper Rights Act; providing short title;
More informationSamford University Purchasing Card (PCARD) Program Policy and Procedures May 1, 2016
Samford University Purchasing Card (PCARD) Program Policy and Procedures May 1, 2016 1 Table of Contents I. Overview A. Introduction..3 B. Definitions.... 3 II. Card Issuance A. Cardholder Eligibility...4
More informationa hotel s guide to THE REFERENCE BOOK
a hotel s guide to THE REFERENCE BOOK section 1 For questions about: Participation or hotel performance within the priceline program Priceline reports Or to speak with your priceline Regional Revenue Manager
More informationHOTEL OCCUPANCY TAX USE GUIDELINES UNDER TEXAS STATE LAW FUNDING APPLICATION FORM
HOTEL OCCUPANCY TAX USE GUIDELINES UNDER TEXAS STATE LAW FUNDING APPLICATION FORM State Law: By law of the State of Texas, the City of Victoria collects a Hotel Occupancy Tax (HOT) from hotels, bed & breakfasts,
More informationBusiness tax tip #6 Retail Sales Involving Exemption Certificates
Business tax tip #6 Retail Sales Involving Exemption Certificates What is an exemption certificate? It is a wallet-sized card, bearing the holder's eight-digit exemption number. Certificates issued to
More informationTRANSIENT OCCUPANCY TAX
TRANSIENT OCCUPANCY TAX Collections, Audits, Technology and the new Sharing Economy Lori Scott Shasta County Mary Zeeb Monterey County David Augustine San Francisco City & County 2014 CACTTC Education
More informationInstructions for City of Colorado Springs Sales and/or Use Tax Returns
Instructions for City of Colorado Springs Sales and/or Use Tax Returns Return MUST be filed even if there is NO tax due Make check payable to the City of Colorado Springs Retain returns and supporting
More informationManufactured Housing Retailer s Special Inventory
Glenn Hegar Texas Comptroller of Public Accounts Manufactured Housing Retailer s Special Inventory Instructions for Filing Forms and Paying Property Taxes April 2015 By publishing this manual, the Texas
More informationCHAPTER 7. SALES TAXES, VEHICLE INVENTORY TAXES, AND STANDARD PRESUMPTIVE VALUE
CHAPTER 7. SALES TAXES, VEHICLE INVENTORY TAXES, AND STANDARD PRESUMPTIVE VALUE NOTE: This section is meant solely as an introduction and may not reflect the most recent law changes as Motor Vehicle Sales
More informationSales and Use Taxes: Texas
Jay M. Chadha, Fulbright & Jaworski LLP A Q&A guide to sales and use tax law in Texas. This Q&A addresses key areas of sales and use tax law such as tax scope, multi-state transactions and collecting taxes
More informationORDINANCE NO. THE PEOPLE OF THE CITY OF LOS ANGELES DO ORDAIN AS FOLLOWS:
Page 1 4/15/16 ORDINANCE NO. An ordinance amending Sections 12.03, 12.22, 12.24, 19.01 and 21.7.2 of the Los Angeles Municipal Code; and amending Section 5.522 imposing regulations to permit sharing of
More informationTitle 35 Mississippi State Tax Commission. Part IV Sales & Use. Sub Part 13 General
1 Title 35 Mississippi State Tax Commission Part IV Sales & Use Sub Part 13 General Chapter 02 Sales Made By and To Schools and Colleges and Universities Junior Colleges, Community Colleges, Colleges and
More informationFlorida Senate - 2011 SB 980
By Senator Bennett 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 A bill to be entitled An act relating to convention development taxes; amending s. 212.0305, F.S.; making
More informationHOUSE BILL 1009. State of Washington 64th Legislature 2015 Regular Session. By Representatives Manweller, Hawkins, Reykdal, Jinkins, Cody, and Moeller
H-01.1 HOUSE BILL 0 State of Washington th Legislature 0 Regular Session By Representatives Manweller, Hawkins, Reykdal, Jinkins, Cody, and Moeller Prefiled 1/0/. Read first time 01/1/. Referred to Committee
More informationTRUST DEPARTMENT AGENCY AGREEMENT
TRUST DEPARTMENT AGENCY AGREEMENT This Agency Agreement is entered into this day of, 200, between: as Principal, and the MARQUETTE BANK TRUST DEPARTMENT, as Agent. 1. Account Type: Agent will hold in safekeeping
More informationJANUARY 2015 UPDATE ON PAYROLL, EMPLOYMENT TAXES AND INFORMATION RETURNS
JANUARY 2015 UPDATE ON PAYROLL, EMPLOYMENT TAXES AND INFORMATION RETURNS This letter sets forth employee payroll tax withholding rates, employer payroll tax rates in effect for 2015 and some pertinent
More informationPlease review the attached University of Mississippi travel policies concerning Travel Authorization and Travel Reimbursement.
Mississippi Judicial College The University of Mississippi Travel Guidelines for Attending The Mississippi Bar Association 2016 Annual Meeting July 13-16, 2016 Hilton Sandestin Beach Hotel, Sandestin,
More informationHospitality Management Lodging
Teacher Assessment Blueprint Test Code: 5927 / Version: 01 Copyright 2013 NOCTI. All Rights Reserved. General Assessment Information Blueprint Contents General Assessment Information Written Assessment
More informationT.I.F Frequently Asked Questions
What does T.I.F. stand for? T.I.F T.I.F. stands for Tourism Improvement Fee. The 2% T.I.F. is being charged by lodging facilities and is part of a longer term strategy to maintain and improve the competitiveness
More informationTerms and condition of sales in Hotel Regnum Residence.
Terms and condition of sales in Hotel Regnum Residence. Hotel Regnum Kft is a Hungarian company situated on Ganz Utca 8, 1027 Budapest. The company s main task is running Hotel Regnum Residence, situated
More informationARTICLE III. - FALSE FIRE ALARMS
Sec. 121.50. - Short title. Sec. 121.51. - Definitions. Sec. 121.52. - Alarm permit and fee. Sec. 121.53. - False fire alarm fees and fines. Sec. 121.54. - Suspension, revocation, or reinstatement of alarm
More informationTAXES: TRANSIENT OCCUPANCY TAXES T-182-75 ACCOUNTING MANUAL Page 1 TAXES: TRANSIENT OCCUPANCY TAXES. Contents. I. Introduction 2. II.
ACCOUNTING MANUAL Page 1 TAXES: TRANSIENT OCCUPANCY TAXES Contents I. Introduction 2 II. Background 2 III. Status of University Travelers 3 Page A. Travel Paid Directly by the Traveler 3 B. Travel Billed
More informationBULK SALES - BUYING AND SELLING BUSINESS ASSETS
BULLETIN NO. TAMTA 002 Issued October 2010 THE TAX ADMINISTRATION AND MISCELLANEOUS TAXES ACT BULK SALES - BUYING AND SELLING BUSINESS ASSETS This bulletin explains the seller s and buyer s requirements
More informationShed Application Package
City of Miramar Building Division Community & Economic Development Department 2200 Civic Center Place Miramar, Florida 33025 Tel: 954.602.3200 Fax: 954.602.3635 www.miramarfl.gov Shed Application Package
More informationOffice of Legislative Research Connecticut General Assembly OLR ACTS AFFECTING. Banking. By: Jennifer Gelb, Associate Attorney
Office of Legislative Research Connecticut General Assembly OLR ACTS AFFECTING Banking By: Jennifer Gelb, Associate Attorney 2004-R-0473 June 9, 2004 Mary M. Janicki, Director Phone (860) 240-8400 FAX
More informationComptroller of Public Accounts
Comptroller of Public Accounts Presented By Stefanie Medack Tax Policy Division Texas Sales Tax & Fundraising Fall Federation Workshops August 29, 2015 The Basics Nonprofit that sells taxable goods or
More informationCORAL SPRINGS BUILDING DIVISION HOMEOWNER PERMIT INFORMATION
CORAL SPRINGS BUILDING DIVISION HOMEOWNER PERMIT INFORMATION To obtain an owner/builder permit the following is required: Completed Permit Application (Notary fee $5.00 for Coral Springs residents, $6.00
More informationRHODE ISLAND DIVISION OF TAXATION EXCERPTS FROM DRAFT REGULATION
RHODE ISLAND DIVISION OF TAXATION EXCERPTS FROM DRAFT REGULATION JUNE 22, 2015 The following information from the Rhode Island Division of Taxation relates to proposed legislation involving a tax on the
More informationCity and County of Denver. General Tax Information Booklet
City and County of Denver General Tax Information Booklet Table of Contents INTRODUCTION... 4 TYPES OF TAX... 5 DENVER SALES TAX... 5 DENVER USE TAX... 5 DENVER OCCUPATIONAL PRIVILEGE TAX (OPT)... 7 LODGER
More informationHEALTH & SAFETY CODE SUBTITLE F. POWERS AND DUTIES OF HOSPITALS CHAPTER 311. POWERS AND DUTIES OF HOSPITALS
HEALTH & SAFETY CODE SUBTITLE F. POWERS AND DUTIES OF HOSPITALS CHAPTER 311. POWERS AND DUTIES OF HOSPITALS SUBCHAPTER C. HOSPITAL DATA REPORTING AND COLLECTION SYSTEM Sec. 311.031. DEFINITIONS. In this
More informationInstructions West Virginia Sales & Use Tax Return (WV/CST-200CU)
Instructions West Virginia Sales & Use Tax Return (WV/CST-200CU) General Instructions WV/CST-200CU is used to report or amend state and municipal sales and use taxes in West Virginia on tangible personal
More informationFor more information, please contact the Treasury Management Division at (501) 371-4567.
If you are considering a move to Little Rock or have been a resident for a short time, you may have questions about Little Rock s tax rates. The following information includes a summary of various state
More informationADOPTED REGULATION OF THE DEPARTMENT OF MOTOR VEHICLES. LCB File No. R074-01. Effective November 8, 2001
ADOPTED REGULATION OF THE DEPARTMENT OF MOTOR VEHICLES LCB File No. R074-01 Effective November 8, 2001 EXPLANATION Matter in italics is new; matter in brackets [omitted material] is material to be omitted.
More informationA RESOLUTION IMPOSING A HOTEL RENTAL TAX IN WASHINGTON COUNTY, MARYLAND RECITALS
A RESOLUTION IMPOSING A HOTEL RENTAL TAX IN WASHINGTON COUNTY, MARYLAND RECITALS The Board of County Commissioners of Washington County (the Board ) has the authority to adopt a resolution imposing a tax
More informationBurleson Independent School District
Burleson Independent School District PTO/Booster Club Guidelines 11/1/2014 The following guidelines are to be used for student support activity groups (Parent Teacher Organizations, Booster Clubs, etc.)
More informationHotel Room Tax. Annual Growth
Hotel Room Tax Description The Hotel Room Tax (or transient occupancy tax ) is a 14 percent tax levied on hotel room charges. The tax is collected by hotel operators from guests and remitted to the Treasurer/Tax
More informationBUSINESS PROCESS (SAS 112 Compliance)
Functional Area: Accounts Payable Name of Process: Travel Cash Advance Processing Purpose of Process: The purpose of travel advances is to minimize the financial burden on employees while traveling on
More informationPROPOSED REGULATION OF THE PRIVATE INVESTIGATORS LICENSING BOARD. LCB File No. R067-12
PROPOSED REGULATION OF THE PRIVATE INVESTIGATORS LICENSING BOARD LCB File No. R067-12 CARRYING, HANDLING AND USING FIREARMS SAFELY NAC 648.345 Prerequisites; certification of firearms instructors. (NRS
More informationTexas Tax for the Oilfield Services Industry
Texas Tax for the Oilfield Services Industry 2012 This teaching manual provides information on general tax issues and is not intended to provide advice on any legal issue or set of facts. This manual and
More informationThe Florida State Gaming Act (BILL)
The Florida Senate BILL ANALYSIS AND FISCAL IMPACT STATEMENT (This document is based on the provisions contained in the legislation as of the latest date listed below.) BILL: CS/SB 1190 Prepared By: The
More informationSt. Edward s University Purchasing Card Manual. July 1, 2013
St. Edward s University Purchasing Card Manual July 1, 2013 Table of Contents Contents GENERAL INFORMATION... 4 INTRODUCTION... 4 OVERVIEW... 5 CARD ISSUANCE... 5 CARD CONTROLS... 5 CARD TYPE... 5 TRANSACTION/CREDIT
More informationALARM BUSINESSES. Chapter 129 ALARM BUSINESSES
ALARM BUSINESSES Chapter 129 ALARM BUSINESSES 129-1. Purpose and findings 129-2. Authority 129-3. Definitions 129-4. Administration 129-5. Alarm regulation 129-6. Annual alarm contract 129-7. Fees 129-8.
More informationOPSU-BUSO-002 OPSU POLICIES AND PROCEDURES. TITLE: Purchasing Card Guidelines. APPROVED BY: Benny Dain, VPFA
Established 1909 OPSU POLICIES AND PROCEDURES TITLE: Purchasing Card Guidelines APPROVED BY: Benny Dain, VPFA ISSUING SOURCE: Elizabeth McMurphy, Director of Purchasing DATE: Revised 11-13-2014 Before
More informationCity of Miramar Building Division
Concrete Slab, Driveway & Pavers Application Package Who Can Apply (A or B) A. Licensed Contractors for Residential Permit can be issued to Licensed Contractors properly registered in the Community Development
More informationCITY OF ANGLETON - 121 S. VELASCO PEDDLERS, SOLICITORS AND TRANSIENT MERCHANTS LICENSE APPLICATION/REGISTRATION
ISSUE DATE: EXPIRES: PLEASE CHECK ONE: CITY OF ANGLETON - 121 S. VELASCO PEDDLERS, SOLICITORS AND TRANSIENT MERCHANTS LICENSE APPLICATION/REGISTRATION License (badge) is required for: PEDDLER TRANSIENT
More informationWho Can Apply (A or B)
Community & Economic Development Dept. www.ci.miramar.fl.us Who Can Apply (A or B) CHANGE OF CONTRACTOR APPLICATION PACKAGE A. Licensed Contractors for Residential & Commercial Permit can be issued to
More informationKeep the Wolves at Bay Know the Rules About Business Tax When Selling Fruits and Vegetables
Keep the Wolves at Bay Know the Rules About Business Tax When Selling Fruits and Vegetables Farmers Market Boot Camp Workshops 2014 Hal Pepper Financial Analysis Specialist Purpose of this session -Increase
More informationCirculation Services
Bucks County Public Library CIR 1 Circulation Services LIBRARY CARDS RESIDENT AND NON-RESIDENT Policy Statement Bucks County public libraries issue library cards to facilitate, regulate, track and control
More informationChapter VACATION RENTALS ARTICLE I. IN GENERAL. (c) The transitory nature of vacation rental tenants presents enforcement issues.
Chapter VACATION RENTALS Art. I. Art. II. Art. III. Art. IV. In General, -1 - -5 Application, -6 - -8 Permit Conditions, -9 Remedies, -10 - -11 ARTICLE I. IN GENERAL Sec. -1. Findings of Council. Council
More informationState Law in Virginia affecting Local Codes & Ordinances
State Law in Virginia affecting Local Codes & Ordinances Published as a public service by Page 1 of 15 INTRODUCTION State law changes in Virginia, impact many provisions in the ordinance codes of Virginia
More informationUNPAID CHECK FUND INSTRUCTIONS
UNPAID CHECK FUND INSTRUCTIONS How to file a claim: If you are an individual filing a claim: Complete the claimant portion of the claim form to the best of your knowledge. The claim form must include each
More informationCOMMERCIAL CONSTRUCTION AGREEMENT. This CONTRACT AGREEMENT ( Contract ) is made on, 20, by and between <> ( Owner ) and <> ( Contractor ).
COMMERCIAL CONSTRUCTION AGREEMENT This CONTRACT AGREEMENT ( Contract ) is made on, 20, by and between ( Owner ) and ( Contractor ). A. Contractor wishes to enter into the following Contract with
More informationSOLICITOR VS PEDDLER
SOLICITOR VS PEDDLER License for both is good for 120 days per Ordinance Solicitor Any Charitable, Religious or Political people or groups with 501C status soliciting or obtaining contributions (money,
More information2016 -- S 2813 S T A T E O F R H O D E I S L A N D
LC000 01 -- S 1 S T A T E O F R H O D E I S L A N D IN GENERAL ASSEMBLY JANUARY SESSION, A.D. 01 A N A C T RELATING TO STATE AFFAIRS AND GOVERNMENT - TOURISM AND DEVELOPMENT Introduced By: Senators Lombardi,
More informationA Guide to Sales Tax for Hotel and Motel Operators
Publication 848 A Guide to Sales Tax for Hotel and Motel Operators Pub 848 (2/15) te: A Publication is an informational document that addresses a particular topic of interest to taxpayers. Subsequent changes
More information2014 Ethics and Compliance Training for NEW Lobbyists and Employers of Lobbyists. Alaska Public Offices Commission
2014 Ethics and Compliance Training for NEW Lobbyists and Employers of Lobbyists Alaska Public Offices Commission APOC Ethics Training- Why? Training is statutorily required for BOTH lobbyists and employers
More informationCity of Omaha Restaurant and Drinking Places Occupational Privilege Tax
City of Omaha Restaurant and Drinking Places Occupational Privilege Tax The City of Omaha enacted an occupation tax on restaurants and drinking establishments effective October 1, 2010. The tax ordinance
More informationElectrical Contractor Registration
Electrical Contractor Registration To register as an electrical contractor, please complete the following: PRINT OR TYPE INFORMATION REQUESTED. FORM MUST BE COMPLETE AND LEGIBLE TO BE PROCESSED) State
More informationLocal Business Tax Receipts Regulations and Procedures
Local Business Tax Receipts Regulations and Procedures Sec. 41-68. - Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this section,
More informationFrequently Asked Questions
Frequently Asked Questions 1 04/09 Table of Contents About Corporate Lodging Consultants 3 Hotel Rates 3 Hotels 3 CheckINN Direct Fees 7 CheckINN Card Usage 7 Credit Cards 8 CheckINN Direct Program Usage
More informationThe Passenger and Freight Elevator Act
1 PASSENGER AND FREIGHT ELEVATOR c. P-4 The Passenger and Freight Elevator Act being Chapter P-4 of The Revised Statutes of Saskatchewan, 1978 (effective February 26, 1979) as amended by the Statutes of
More informationMASS. SELF STORAGE RENTAL AGREEMENT Longwood Storage, Inc 5 Station street Brookline, MA 02445
Occupant: Unit # : Address: MASS. SELF STORAGE RENTAL AGREEMENT Longwood Storage, Inc 5 Station street Brookline, MA 02445 City State Zip Phone (Home/cell) (E-Mail) (Business) Social Security # Driver's
More informationLOUISIANA SALES TAX & NON-PROFIT ORGANIZATIONS
LOUISIANA SALES TAX & NON-PROFIT ORGANIZATIONS A Brief Overview of the Louisiana Sales Tax Laws and How they Apply to Non-Profit Organizations Presented by Cary B Bryson Bryson Law Firm, L.L.C. Sales Taxes:
More informationAttention Student Employees
Payroll and Employee Services 101 Braddock Road Frostburg, Maryland 21532-1099 (301) 687-4332 FAX NUMBER (301) 687-4344 Attention Student Employees The following information is provided to guide you through
More informationFLORIDA DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES
FLORIDA DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES ADAM H. PUTNAM COMMISSIONER SELLERS OF TRAVEL REGISTRATION PACKAGE ss. 559.926 559.939, Florida Statutes 5J9.002 FLORIDA DEPARTMENT OF AGRICULTURE
More informationConsumer Collection Agencies
Sec. 36a-809 page 1 (12-08) TABLE OF CONTENTS Consumer Collection Agencies Repealed.......................... 36a-809-1 36a-809-5 Definitions................................ 36a-809-6 Books and records...........................
More informationPST-5 Issued: June 1984 Revised: August 2015 GENERAL INFORMATION
Information Bulletin PST-5 Issued: June 1984 Revised: August 2015 Was this bulletin useful? THE PROVINCIAL SALES TAX ACT GENERAL INFORMATION Click here to complete our short READER SURVEY This bulletin
More informationInformation Bulletin Governmental Exemptions from Chicago Taxes and Fees To: GOVERNMENTAL BODIES/AGENCIES
June 1998 Information Bulletin Information Bulletin Governmental Exemptions from Chicago Taxes and Fees To: GOVERNMENTAL BODIES/AGENCIES The purpose of this informational bulletin is to clarify which taxes
More informationAlachua County False Alarm Ordinance
Alachua County False Alarm Ordinance CHAPTER 121. ALARM SYSTEMS *Cross references: Business licenses and regulations, tit. 6; noise control, ch. 110; sheriff, ch. 271; construction codes, ch. 331; fire
More informationCity of Miramar ELECTRICAL GENERATOR APPLICATION PACKAGE. Who Can Apply
Community & Economic Development Dept. Building Division www.ci.miramar.fl.us Who Can Apply ELECTRICAL GENERATOR APPLICATION PACKAGE 1. FOR COMMERCIAL ELECTRICAL GENERATOR. Permit can be issued to Licensed
More informationYour Special Delivery
BIRTHING SERVICES Your Special Delivery Pre-Admission Information Congratulations, your baby is almost here! Our pre-admission program is designed to ensure that your admission is processed smoothly. To
More informationORDINANCE NO. 030-15 ORDINANCE REPEALING CHAPTER 60A OF THE MUNICIPAL CODE OF THE CITY OF CEDAR RAPIDS, IOWA, AND ENACTING A NEW CHAPTER 60A
PD BSD ATT CLK OB1380220 ORDINANCE NO. 030-15 ORDINANCE REPEALING CHAPTER 60A OF THE MUNICIPAL CODE OF THE CITY OF CEDAR RAPIDS, IOWA, AND ENACTING A NEW CHAPTER 60A SURVEILLANCE CAMERAS FOR BUSINESSES
More informationCHAPTER 57-34 TELECOMMUNICATIONS CARRIERS TAXATION
CHAPTER 57-34 TELECOMMUNICATIONS CARRIERS TAXATION 57-34-01. Definitions. The definitions in this section may not be construed to subject a telecommunications carrier or telecommunications service to the
More informationWISCONSIN VETERANS AND SURVIVING SPOUSES PROPERTY TAX CREDIT
WISCONSIN VETERANS AND SURVIVING SPOUSES PROPERTY TAX CREDIT Information, Request Form, and Instructions Contents Property Tax Credit for Veterans and Surviving Spouses... 2 Procedures... 3 Form Completion
More informationSan Francisco State University US Bank Personal Liability Travel Card
POLICY AND PROCEDURES General Information The, commonly known as the Corporate Card/ Travel Card, is an individual liability credit card that is used as a means of expediting payment of travel expenses
More informationTXU Energy Retail Company LLC P.O. Box 650764 Dallas, TX, 75265-0764. Subject: Completion of Tax Exemption Certificate.
P.O. Box 650764 Dallas, TX, 75265-0764 Subject: Completion of Tax Exemption Certificate Sir or Madam, Thank you for choosing ( TXU Energy ) to serve as your retail electric provider ( REP ). TXU Energy
More informationBUSINESS AND TRAVEL EXPENSE POLICY
BUSINESS AND TRAVEL EXPENSE POLICY As Adopted: January 18, 2011 PURPOSE: To establish a policy for business and travel expenses for the Monroe County Airport Authority (the Authority ). POLICY STATEMENT:
More informationWhen you make a holiday rental booking using Wotusee.com the following terms and conditions apply.
When you make a holiday rental booking using Wotusee.com the following terms and conditions apply. You must be 18 years and over to book holiday rental displayed on Wotusee.com. 1) Supplier goods and services
More informationThe University of Texas at Dallas Purchasing Card Program Guide
The University of Texas at Dallas Purchasing Card Program Guide GENERAL The Purchasing Card Program is authorized by the Texas Building and Procurement Commission through a State of Texas contract with
More informationLAW ON PROVIDING FAST MONEY TRANSFER SERVICES (unofficial fair copy) 1 I. GENERAL PROVISIONS
LAW ON PROVIDING FAST MONEY TRANSFER SERVICES (unofficial fair copy) 1 I. GENERAL PROVISIONS Article 1 This Law shall regulate the manner and the terms and conditions for providing fast money transfer
More informationHotel Occupancy Tax Revenue Audit
City of Austin REVENUE AUDIT REPORT A Report to the Austin City Council Mayor Lee Leffingwell Revenue Audit February 2013 Mayor Pro Tem Sheryl Cole Council Members Chris Riley Mike Martinez Kathie Tovo
More informationLIQUIDATION UNDER CHAPTER 7 QUESTIONS AND ANSWERS ABOUT CHAPTER 7 BANKRUPTCIES 1
LIQUIDATION UNDER CHAPTER 7 QUESTIONS AND ANSWERS ABOUT CHAPTER 7 BANKRUPTCIES What is a Chapter 7 bankruptcy case and how does it work? A Chapter 7 bankruptcy is a proceeding under federal law in which
More informationWhat Sets California Apart From Other States?
What Sets California Apart From Other States? Unique Employment Labor Laws to be aware of if you have employees located in California. Providing Human Resource Solutions for Employers Since 1937 As California
More informationpbsmartpostage Mail and Shipping Service, Terms of Use
pbsmartpostage Mail and Shipping Service, Terms of Use Account Requirements When you register for the service, you will create a unique user ID and password. Your subscription is billed based on the nine
More informationST. CHRISTOPHER AND NEVIS VALUE ADDED TAX REGISTRATION GUIDE
ST. CHRISTOPHER AND NEVIS VALUE ADDED TAX REGISTRATION GUIDE Contents PURPOSE... 3 St. Kitts and Nevis Value Added Tax (VAT)... 3 Who is required to register?... 4 Who is a taxable person?... 5 What is
More informationHospitality Management-Lodging
Measuring What Matters in Job Ready Assessment Blueprint Hospitality Management-Lodging Test Code: 3080 / Version: 01 Copyright 2012 General Assessment Information Hospitality Management-Lodging Blueprint
More informationGJW Accounting & Tax Service, LLC s (GJWATS) Responsibility
Dear: 402 Kames Cove Slinger, WI 53086 Phone: 262-257-9776 Fax: 877-785-0374 www.gjwaccounting.com gjwilson@gjwaccounting.com We appreciate the opportunity to offer s to. To ensure a clear understanding
More informationMISSOURI FUNDRAISING REGISTRATION AND REGULATION Armstrong Teasdale LLP Sherry Doctorian and Mark Stahlhuth
Last Updated: April 2013 MISSOURI FUNDRAISING REGISTRATION AND REGULATION Armstrong Teasdale LLP Sherry Doctorian and Mark Stahlhuth Table of Contents 1. Overview 2. Missouri Charitable Organization and
More informationTraining Bulletin. What s happening? Hotel Journal Summary Report
Training Bulletin Title: Financial Reports Audience: Hotel General Manager and Hotel Accounting Personnel Date: October 14, 2013 What s happening? This training bulletin provides an explanation on how
More information