HARRY HUGHES, Governor

4087

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
THE AMOUNT OF TAX COLLECTED DURING THE PRECEDING CALENDAR MONTH.

(E) (1) IF A PERSON FAILS OR REFUSES TO REMIT TO THE BOARD
THE TAX REQUIRED TO BE COLLECTED AND PAID UNDER THIS SECTION,
WITHIN THE TIME AND IN THE AMOUNT SPECIFIED IN THIS SECTION,
THERE SHALL BE ADDED TO THE TAX BY THE BOARD INTEREST AT THE RATE
OF 1/2 PERCENT PER MONTH ON THE AMOUNT OF THE TAX FOR EACH MONTH
OR PORTION THEREOF FROM THE DATE UPON WHICH THE TAX IS DUE, AS
PROVIDED IN THIS SECTION.

(2)  IF THE TAX REMAINS DELINQUENT AND UNPAID FOR A
PERIOD OF 1 MONTH FROM THE DATE IT IS DUE AND PAYABLE, THERE
SHALL BE ADDED" TO THE TAX BY THE BOARD A PENALTY OF 10 PERCENT OF
THE AMOUNT OF THE TAX.

(3)  THE BOARD MAY PROCEED TO COLLECT DELINQUENT AND
UNPAID TAXES BY SUIT OR DISTRAINT.

(F) (1) FROM THE TOTAL PROCEEDS COLLECTED FROM THE TAX BY
THE BOARD, FROM TIME TO TIME, FROM THE HOTELS, MOTELS,
APARTMENTS, COTTAGES, OR OTHER SIMILAR PLACES, THE BOARD SHALL
DEDUCT A REASONABLE SUM OR PERCENTAGE FOR THE COST OF IMPOSING
AND COLLECTING THE TAX AND CREDIT THIS DEDUCTION TO THE GENERAL