§ 58-84. Remittance; authorized deductions.

(a)

Remittance to tax collection official. The tax levied under this article shall be remitted to the county clerk not later than the 20th day of each month next following collection from the transient by all operators who lease, rent, or charge a consideration for any occupancy by a transient. The operator is required to collect the tax from the transient at the time of the presentation of the invoice for occupancy, whether prior to, during or after occupancy, as may be the custom of the operator. The obligation to the county entitled to such tax shall be that of the operator.

(b)

Deduction for accounting expense; hotel operator. For the purpose of compensating the operator in accounting for, and remitting, the tax levied by this article, the operator shall be allowed two percent of the amount of the tax due and accounted for and remitted to the county clerk in the form of a deduction in submitting his report and paying the amount due by him, provided the amount due is not delinquent at the time of payment.

(c)

Deduction for accounting expense, collecting county. For the purpose of compensating the county clerk for collecting the tax levied under this article, the county clerk shall be allowed two percent of the amount of tax remitted by hotel operators, or $12,000.00 per annum, whichever is greater.

(Priv. Acts 1982, ch. 847, § 4; Ord. No. O-90-9-119, § 4, 9-10-90)