§ 82-73. Collection by operator; receipt; collection schedules.

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Every operator maintaining a place of business in the city as provided in section 82-72, and renting guestrooms in the city, not exempted under section 82-75, shall, at the time of collecting the rent from the occupant and on demand, give to 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 those credits are incurred, in accordance with the rate of tax owing on the amount thereof. The clerk shall have the power to adopt rules and regulations prescribing methods and schedules for the collection and payment of the tax.

(Code 1982, § 3-5-5)

                    
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