§ 24-86. Collection by operator; receipt, rules for collection schedules.

Every operator maintaining a place of business in the county as provided in section 24-85, and renting guestrooms in the county, not exempted under section 24-83 of this article shall, at the time of collecting the rent from the occupant and on demand, give the occupant a receipt therefor. In all cases of transactions upon credit or deferred payment, the payment of tax to the operator may be deferred in accordance therewith, and the operator shall be liable therefor at the time and to the extent that these credits are incurred in accordance with the rate of tax owing on the amount thereof. The finance department shall have the power to adopt rules and regulations prescribing methods and schedules for the collection and payment of tax.

(Code 1976, § 3-2004)