4019
ANNE ARUNDEL COUNTY

five (5) bedrooms or less) .

(2) "Tenant" or "Transient guest" — Any
person or persons renting, using or occupying a room or
rooms in a hotel or motel for less than ninety (90)
consecutive says.

(c)    (1) Every person, firm, association or
corporation owning or operating any hotel or motel in
Anne Arundel County, Maryland, shall collect the taxes
herein levied and imposed from the persons paying the
rental or other charges for the use or occupancy of any
room or rooms in said hotel or motel, and shall pay the
same to the Controller on or before the twenty—fifth
(25th) day of each month. The party making such payment
shall simultaneously file with the Controller a
statement, on such forms as may be prescribed by him,
showing the amount of taxes collected during the
preceding period, and setting forth such other data and
information as may be required by the Controller.

(2) EVERY SELLER AND EVERY USER SHALL KEEP COMPLETE

AND ACCURATE RECORDS OF ALL TAXABLE SALES AND THE TAX
COLLECTED THEREON, AND ALL INVOICES AND ANY AND ALL OTHER
PERTINENT RECORDS AND DOCUMENTS AS MAY BE NECESSARY TO
DETERMINE THE AMOUNT OF TAX DUE. SUCH RECORDS AND
DOCUMENTS SHALL BE OPEN - AT ALL TIMES DURING THE NORMAL
BUSINESS HOURS FOR INSPECTION AND EXAMINATION BY THE
CONTROLLER OF ANNE ARUNDEL COUNTY, OR HIS DULY AUTHORIZED
REPRESENTATIVE, AGENT OR DESIGNEE.

(3) 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.

(d)    Any person, firm, association or corporation
refusing or failing to collect the taxes imposed by this
section, or to make a proper return when due, or to pay
the taxes collected by him or it over to the Controller
when due, shall be liable for interest due thereon due at
the rate of one—half of one percent (1/2%) per month or
any fraction thereof, and shall also be liable to a
penalty of ten percent (10%) of the amount of taxes found
to be due; and said interest and penalty shall be
collected as a part of the tax itself.

(e)    If any person erroneously, illegally or
unconstitutionally has paid the taxes imposed by this
section, the Controller shall refund the amount of tax so
paid upon receipt by him of a properly executed