3290

COUNTY LOCAL LAWS

cease to be effective July 1, 1973.
Approved: July 18, 1972

BILL NO. CB - 159 - 1972

AN ACT to establish rules and regulations for the
collection of the 3% tax on the gross receipts
tax for rental of hotels, motels, rooming houses,
tourist homes; and tourist cabin parks in Prince
George's County established by CB-123-1972; and
to impose an interest charge and penalty on late
payments.

Section 1. Be it enacted by the County Council
of Prince George's County, Maryland that the
remittance of 3% levy of the total amount paid for
room rental by transient personnel 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 October 1972; covering the amount of
tax collected during September. 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 herein
before provided. Such quarterly payments 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.

Interest and Penalty. 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, these
shall be added to such tax by the Director of Finance
interest as the rate of one half of one percent per
month on the amount of the tax for each month from the
date 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.