§ 74-184. Collection of tax by operator; receipt to occupant; rules for collection schedules.

Every operator maintaining a place of business in the county as provided in section 74-183, and renting guestrooms in the county, not exempted under section 74-186 of this article shall, at the time of collecting the rent from the occupant and on demand shall, give the occupant a receipt therefore. 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 therefore at the time and to the extent that such credits are incurred in accordance with the rate of tax owing on the amount thereof. The board of commissioners shall have the power to adopt rules and regulations prescribing methods and schedules for the collection and payment of the tax.

(Code 1983, § 33-6-4; Res. No. 06-0472, 5-3-06)