§ 11-4-203. COLLECTION BY SELLER.

Latest version.

(a)

Collection. Each person making sales and rentals within the county as described in § 11-4-202 of this subtitle shall collect the tax from the purchasers.

(b)

Report and payment to the director. On or before the 15th day of the calendar month following the collection of the tax, the person collecting the tax shall:

(1)

Report to the Director the taxes collected in a format required by the Director and under oath; and

(2)

Pay to the Director the amount collected during the preceding month.

(1988 Code, § 33-203) (Bill No. 49-96, § 20, 7-1-1996; Bill No. 33-03, § 2, 7-1-2004)

                    
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