§ 74-351. Uncertified renters prohibited from collecting tax.

Latest version.

No person renting any property or services to any other person shall collect from the lessee the daily rental tax authorized by this article unless he has a valid certificate of registration issued for the current year by the commissioner of the revenue. Any taxes collected in a manner not authorized by law shall be forfeited to the county.

(Code 1988, § 13-220)

(Code 1988, § 13-220)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');