§ 36-226. Collection procedure.

(a)

Every person receiving any payment for lodging with respect to which a tax is levied under this division shall collect the amount of such tax so imposed from the transient on whom such tax is levied or from the person paying for such lodging at the time payment for such lodging is made. The taxes required to be collected under this section shall be deemed to be held in trust by the person required to collect such taxes until remitted as required in this division.

(b)

For the purpose of compensating a person, as herein defined, for accounting for and remitting the tax levied by this division, such person shall be allowed three percent of the amount of tax due and accounted for in the form of a deduction in submitting his return and paying the amount due by him; provided the amount due was not delinquent at the time of payment.

(Tax Code 1941, § 93; Ord. of 7-1-78; Ord. of 8-14-79, § 1(94))

(Tax Code 1941, § 93; Ord. of 7-1-78; Ord. of 8-14-79, § 1(94))