4014

COUNTY LOCAL LAWS

MEMBERSHIP IN THE ORGANIZATION.

(2)    "Person" — Any individual, partnership,
firm, society, club, association, joint stock company,
corporation, estate, receiver, trustee, assignee,
referee, or any other person acting in a fiduciary or
representative capacity and any other group or
combination of individuals acting as a unit.

(3)    "Taxpayer" — Any person required by this
section to make returns or to pay the tax.

(4)    "User" — Any person making use of
services and/or facilities for keeping, storing or
docking boats.

(c)     (1) 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 hereinafter
provided. The person offering the use of said services or
facilities shall have the same right against the user
thereof for the collection 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 (1/2 of 1%) per month and a penalty of ten per
centum (10%) of the tax due.

(4)    If any taxpayer has erroneously,
illegally or unconstitutionally 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)     (1) 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