Remittance to Tax Collection Official. The tax levied shall be remitted by all operators
who lease, rent or charge for any rooms to the metropolitan department of finance
not later than the twentieth day of each month next following collection from the
transient. The operator is required to collect the tax from the transient at the time
of the presentation of the invoice for such occupancy whether prior to occupancy as
may be the custom of the operator; the obligation to the metropolitan government entitled
to such tax shall be that of the operator.
B.
Deduction for Accounting Expense. For the purpose of compensating the operator in
accounting for and remitting the tax levied by this chapter, the operator shall be
allowed two percent of the amount of tax due and accounted for and remitted to the
metropolitan department of finance in the form of a deduction in submitting his report
and paying the amount due by him, provided the amount due was not delinquent at the
time of payment.
