§ 11-4-403. COLLECTION, REPORT, AND REMITTANCE.

(a)

Collection at payment for room rental. At the time payment for a room rental is made, a person receiving payment for the room rental shall collect the amount of the transient occupancy tax from the transient on whom the tax is levied or from the person paying for the room rental.

(b)

Taxes a trust. Until the person remits the taxes to the Director, the taxes required to be collected under this section are deemed to be held in trust by the person required to collect the taxes.

(c)

Monthly reports and payments. On or before the last day of each month, the person collecting the transient occupancy tax shall:

(1)

On a signed form that includes information required by the Director, issue a report to the Director showing the amount of the room rental charges and taxes required to be collected during the preceding month; and

(2)

Remit to the Director the total tax as shown on the report.

(d)

Quarterly reports and payments.

(1)

On written application to and with the consent of the Director, a person operating a sleeping accommodation regularly throughout the year may make reports and remittances on a quarterly basis instead of the monthly basis requirement.

(2)

The person shall make quarterly reports and remittances on or before the last days of April, July, October, and January in each year, and shall cover the amounts collected during the 3 months immediately preceding the months in which reports and remittances are due.

(e)

Tax due immediately on ceasing business. If a person required to collect, report, and remit the transient occupancy tax ceases to operate or otherwise disposes of the person's business, any tax payable shall become due immediately and the person shall make a report and pay the tax due immediately.

(f)

Payment to Baltimore County, Maryland. A person making a remittance under this section by check or money order shall make the check or money order payable to Baltimore County, Maryland.

(1988 Code, §§ 33-265, 33-266, 33-270) (Bill No. 49-96, § 20, 7-1-1996; Bill No. 33-03, § 2, 7-1-2004)