HomeMy WebLinkAbout0010_0002SECTION 3. Co1'1"ec.t'io"n: Every person owning, operating,
managing or controlling any hotel shall collect the tax imposed.
in Section 2 hereof for the .City of Georgetown.
SECTION 4. Rep'o'rts On or before the 20th day of each
month every person required in Section 3 hereof to collect
the tax imposed herein shall file a report with the Tax Assessor
and Collector showing the. consideration paid for all room or
sleeping space occupancies in the preceding month, the amount
of tax collected on such occupancies, and any other information
as the 'tax assessor and collector may reasonably require,
which report shall be in writing. Such persons shall pay the
tax due on such occupancies at 'the time of filing of such report.
SECTION S. The Tax Assessor and Collector shall adopt such
procedures, rules and regulations as are reasonably necessary
to effectively collect the tax levied herein, and shall, upon
request of any person owning, operating, managing or controlling
any hotel,. furnish a copy of .such procedures, rules and
regulations for the guidance of such person and facilitate
the collection of such tax as such collection is required herein.
Such procedures, rules and regulations shall be in writing and
a copy thereof shall be placed on file with the City Secretary.
The Tax Assessor and Collector shall be permitted to have
access tobooks and records during reasonable business hours
as shall be necessary to enable the Tax Assessor and Collector
to determine the correctness of the amount due under the
provisions of this ordinance, or to determine whether or not
a report should have been filed and the .amount, if necessary,
of taxes due.
SECTION 6. 'Penalties. If any person required by the
provisions of this ordinance to collect the tax imposed herein-,
or make reports as required herein, and pay to the Tax Assessor
and Collector the tax imposed herein, shall fail to collect
such tax, file such report, or pay such tax, of if any such
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