3291

PRINCE GEORGE'S COUNTY

Forms. The person collecting any such tax shall
submit a report upon such forms and set forth
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. Forms will be
available at the Upper Marlboro and Hyattsville
offices of the Treasury Division, Office of Finance.

Failure to Collect or Report. 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 a manner as he may deem best to
obtain facts and information on which to base 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 amount of
such tax and interest and penalties, and the total
amount thereof shall be payable within ten days from
the date of said notice.

Records. It shall be the duty of every person
liable for the collection and payment of the tax to
the County, to keep and preserve, for a period of two
years, such suitable records as may be necessary to
determine the amount of such tax as he may have been
liable for the collection of and payment to the
County, which records the Director of Finance shall
have the right to inspect at all reasonable times.

Transfer or Cessation of Ownership. Whenever any
person required to collect and pay to the County a tax
hereunder shall cease doing business or otherwise
dispose of his business, any tax payable hereunder to
the County shall become immediately due and payable
and such person shall immediately make a report and
pay the tax due.

Exceptions. No tax shall be payable hereunder on
a room rental paid to any hospital, medical clinic,
convalescent hone, or home for aged persons. No tax
is to be collected upon room rental, paid for