§ 74-125. Administration.

Latest version.

(a)

The finance director shall administer and enforce the provisions of this article for the collection of the tax.

(b)

In the administration of the provisions of this article, the finance director may require the filing of reports by any person or class of persons having in their possession or custody information relating to the rental of guestrooms that are subject to the tax. The reports shall be filed with the finance director when required by said official, and shall set forth the rental charged for each occupancy, the dates of occupancy, the basis for exemption, or such other information as the finance director may prescribe.

(Code 1979, ch. 7, § 10(a), (d))

                    
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