2502                            County Local Laws

(c)(l) Every person who offers services or facilities for the
storage or docking of boats shall collect said tax from the user of
said services or facilities, and report and remit the same as herein-
after provided. The person offering the use of said services or facili-
ties shall have the same right against the user thereof for the collec-
tion of said tax as he has for the collection of charges for other
services or facilities.

(2)    Every person required to collect said tax shall file a return
thereof and the remittance with the Controller by the twenty-fifth
(25th) day of the month next succeeding said collection; any
person who fails to collect or remit said tax shall become personally
liable therefor.

(3)    Any taxpayer failing to file any return and/or pay the
tax imposed by this section within the time limited therefor, shall be
assessed the amount of tax due, plus interest at the rate of one-half
of one per centum (½ of 1%) per month and a penalty of ten per-
centum (10%) of the tax due.

(4)    If any taxpayer has erroneously, illegally or unconstitu-
tionally paid the tax imposed by this section, the Controller shall
refund said tax if, within three (3) years from the payment thereof,
written application stating the grounds for such refund is filed with
the Controller.

(d)(l) Every owner, operator and user of such services and
facilities shall keep complete and accurate records of all payments
and receipts for such services and facilities together with a record
of the tax collected thereon; and they shall keep all invoices and such
other pertinent records and documents as are necessary to determine
the amount of tax due. Such records and other documents shall be
open at all times during business hours for inspection and examina-
tion by the Controller or other duly authorized representatives, agents
or employees of Anne Arundel County, Maryland.

(2) If any taxpayer fails to keep records from which the tax
imposed by this section may be accurately computed, the Controller
may make use of a factor developed by surveying other taxpayers of
the same type or otherwise compute the amount of tax due and there
shall be a rebuttable presumption that said computation is correct.

      (e) The tax imposed by this section, and all increases, interest

and penalties thereon, shall constitute a lien upon the property of

any person liable to pay the same from and after the time when

notice has been given that such tax has become due and payable as

provided herein. Notice of such lien shall be filed by the Controller

with the Clerk of the Circuit Court of the County in which said

property is located; or if located in Baltimore City, such lien shall
be recorded in the Tax Lien Record maintained by the Bureau of
Receipts and/or with the Clerk of the Superior Court of Baltimore

City. The lien provided for in this section shall have the full force

and effect of a lien of Judgment. Unless another date is specified

by law, the lien arising at the date of non-payment as in this section