§ 74-304. Duty of innkeeper to collect and remit; innkeeper's reports.

Latest version.

It shall be the duty of every innkeeper, in acting as the tax collection medium or agency for the county, to collect from the transient, for the use of the county, the tax imposed and levied by this article at the time of collecting the amount charged for the lodging, and the taxes collected during each calendar month shall be reported and remitted by each innkeeper to the commissioner of the revenue, on or before the 20th day of the following calendar month. The taxes collected by an innkeeper shall be deemed to be held in trust by such innkeeper until they have been remitted to the commissioner of the revenue. The required report shall be in such form as may be prescribed by the commissioner of the revenue. All remittances received by the commissioner of the revenue shall be turned over promptly to the county treasurer.

(Code 1988, § 13-183)

(Code 1988, § 13-183)

                    
                        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');