2894                            County Local Laws

c.    Every person receiving any payment for room rental with
respect to which a tax is levied shall collect the amount of tax hereby
imposed from the transient on whom the same is levied or from the
person paying for such room rental, at the time payment for such
room rental is made. The taxes required to be collected hereunder
shall be deemed to be held in trust by the person required to collect
the same until remitted as hereinafter required.

d.    The person collecting any such tax shall submit a report
upon such forms and set forth such information as the Director of
Finance may prescribe and require, showing the amount of room
rental charges collected, and the tax required to be collected, and
shall sign and deliver the same to the Director of Finance with a
remittance of said tax. Said reports and remittances shall be made
on or before the last day of each month covering the amount of tax
collected during the preceding month, the first report and remittance
hereunder being due on or before the 31st day of August, 1971,
covering the amount of tax collected during July, 1971. Any person
operating a hotel regularly throughout the year may, upon written
application to, and with the consent of the Director of Finance,
make reports and remittances on a quarterly basis in lieu of the
monthly basis hereinbefore provided. Such quarterly reports and
remittances shall be made on or before the last days of April, July,
October and January in each year, and shall cover the amounts
collected during the three months immediately preceding the months
in which reports and remittances are required.

e.    If any person shall fail or refuse to remit to the Director of
Finance the tax required to be collected and paid hereunder, within
the time and in the amount specified herein, there shall be added to
such tax by the Director of Finance interest at the rate of one-half of
one percent per month on the amount of the tax for each month or
portion thereof from the date upon which the tax is due as provided
herein, and if the tax shall remain delinquent and unpaid for a period
of one month from the date the same is due and payable, there shall
be added thereto by the Director of Finance a penalty of ten percent
of the amount of the tax.

f.    If any person shall fail or refuse to collect said tax and to
make, within the time provided herein, any report and remittance
required herein, the Director of Finance shall proceed in such manner
as he may deem best to obtain facts and information on which to base
his estimate of the tax due. As soon as the Director of Finance
shall procure such facts and information as he is able to obtain upon
which to base the assessment of any tax payable by any person who
has failed or refused to collect the same and to make such report and
remittance, he shall proceed to determine and assess against such
person the tax and penalties provided for herein and shall notify such
person by mail sent to his last known place of address of the total