HARRY HUGHES, Governor

2885

TOURIST HOME OR HOUSE, MOTEL, ROOMING HOUSE, APARTMENT HOUSE,
COTTAGE, OR OTHER SIMILAR LODGING PLACE, OFFERING SLEEPING
ACCOMMODATIONS OR SPACE FOR 1 OR MORE PERSONS AT ANY TIME, AND
THE OWNER AND OPERATOR THEREOF, WHICH FOR COMPENSATION HOLDS OUT
TO FURNISH OR FURNISHES SLEEPING ACCOMMODATIONS OR SPACE TO ANY
TRANSIENT.

(4)  "ROOM OR BUILDING RENTAL" MEANS THE TOTAL CHARGE
MADE BY ANY HOTEL, MOTEL, APARTMENT, COTTAGE, OR OTHER SIMILAR
PLACE FOR SLEEPING ACCOMMODATIONS OR SPACE FURNISHED THE
TRANSIENT. IF THE CHARGE INCLUDES ANY AMOUNT FOR SERVICES OR
ACCOMMODATIONS IN ADDITION TO THAT OF THE USE OF SLEEPING SPACE,
THE PORTION OF THE TOTAL CHARGE WHICH REPRESENTS ONLY ROOM OR
BUILDING RENTAL SHALL BE DISTINCTLY SET OUT AND BILLED TO THE
TRANSIENT AS A SEPARATE ITEM.

(5)  "PERSON" MEANS ANY INDIVIDUAL, CORPORATION,
COMPANY, ASSOCIATION, FIRM, COPARTNERSHIP, OR ANY GROUP OF
INDIVIDUALS ACTING AS A UNIT, AND INCLUDES ANY TRUSTEE, RECEIVER,
ASSIGNEE, OR PERSONAL REPRESENTATIVE THEREOF.

(6)  "TRANSIENT" MEANS ANY PERSON WHO, FOR ANY PERIOD
OF NOT MORE THAN 4 CONSECUTIVE MONTHS, OBTAINS SLEEPING
ACCOMMODATIONS OR SPACE, EITHER AT HIS OWN EXPENSE OR AT THE
EXPENSE OF ANOTHER, IN ANY HOTEL, MOTEL, APARTMENT, COTTAGE, OR
OTHER SIMILAR PLACE FOR WHICH THERE IS A ROOM OR BUILDING RENTAL.

(B) (1) THE BOARD MAY IMPOSE A TAX ON THE AMOUNT PAID FOR
ROOM OR BUILDING RENTAL BY OR FOR A TRANSIENT AT A HOTEL, MOTEL,
APARTMENT, COTTAGE, OR OTHER SIMILAR PLACE PROVIDING SLEEPING
ACCOMMODATIONS.

(2) IF IMPOSED, THE TAX SHALL BE AT THE RATE AS A
PERCENTAGE OF THE ROOM OR BUILDING RENTAL, AS THE BOARD, BY
RESOLUTION, MAY DETERMINE, NOT TO EXCEED 3 PERCENT.

(C) (1) EACH PERSON WHO RECEIVES ANY PAYMENT FOR ROOM OR
BUILDING RENTAL ON WHICH A TAX IS LEVIED UNDER THIS SECTION SHALL
COLLECT THE AMOUNT OF TAX IMPOSED FROM THE TRANSIENT OR PERSON ON
WHOM IT IS LEVIED OR FROM THE PERSON PAYING FOR THE ROOM OR
BUILDING RENTAL AT THE TIME PAYMENT IS MADE.

(2) THE TAXES REQUIRED TO BE COLLECTED UNDER THIS
SECTION SHALL BE DEEMED HELD IN TRUST BY THE PERSON REQUIRED TO
COLLECT THEM UNTIL REMITTED AS REQUIRED IN THIS SECTION.

(D) (1) THE PERSON COLLECTING THE TAX SHALL MAKE OUT A
REPORT UPON FORMS AND SETTING FORTH INFORMATION THE BOARD
PRESCRIBES AND REQUIRES, SHOWING THE AMOUNT OF ROOM OR BUILDING
RENTAL CHARGES THAT HAVE BEEN COLLECTED AND THE TAX REQUIRED TO
BE COLLECTED; AND THE PERSON SHALL SIGN AND DELIVER THE REPORT TO
THE BOARD, WITH A REMITTANCE OF THE TAX REQUIRED HEREUNDER.

(2) THE REPORTS AND REMITTANCES SHALL BE MADE ON OR
BEFORE THE 10TH 21ST DAY OF EACH MONTH, COVERING THE SALES AND