WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

[(3)] (4) "Transient" means any person who, for any
period of not more than four 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.

[(4)] (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.

[(5)] (6) "Resort area" means any portion or portions
of the county, as specified by the Board of County Commissioners
from time to time, which by reason of natural, scenic, or manmade
attractions or development, has or have an unusual influx of
visitors, sojourners, and temporary residents, and which by
reason of the influx requires municipal services in unusual
number or magnitude. The term specifically includes but is not
necessarily limited to the tenth election district of the county,
as it existed on January 1, 1971.

(c)  Every person receiving 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. The taxes required to be
collected hereunder shall be deemed held in trust by the person
required to collect them until remitted as hereinafter required.

(d)  The person collecting the tax shall make out a report
upon forms and setting forth information the County Commissioners
prescribe and require, showing the amount of room or building
rental charges that have been collected, and the tax required to
be collected; and he shall sign and deliver the report to the
Board of County Commissioners, with a remittance of the tax
required hereunder. The reports and remittances shall be made on
or before the 21st day of each month, covering the sales and the
amount of tax collected during the preceding calendar month. If
the reports and remittances are mailed to the Board of County
Commissioners, a postmark on the 18th day of the month is deemed
to be evidence of timely payment.

(e)  If any person fails or refuses to remit to the Board of
County Commissioners 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 of
County Commissioners interest at the rate of [one-half of one per
centum (]l/2%[)] per month on the [amount of the] UNPAID tax for
each month or portion thereof from the date upon which the tax is
due, as provided in this section; and if the tax remains
delinquent and unpaid for a period of one month from the date it
is due and payable, there shall be added thereto by the Board of
County Commissioners a penalty of [ten per centum (]10%[)] of the
[amount of the] UNPAID tax. The Board of County Commissioners

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