(a) A person required to collect a tax imposed under this subchapter shall report
and send the taxes to the municipality or county as provided by the municipality or
county imposing the tax.
(b) A municipality by ordinance or a county by order may prescribe penalties, including
interest charges, for failure to keep records required by the municipality or county,
to report when required, or to pay the tax when due. The attorney acting for the municipality or county may bring suit against a person
who fails to collect a tax under this subchapter and to pay it over to the municipality
or county as required.
(c) A municipality by ordinance or a county by order may permit a person who is required
to collect a tax under this subchapter to retain a percentage of the amount collected
and required to be reported as reimbursement to the person for the costs of collecting
the tax. The municipality or county may provide that the person may retain the amount only
if the person pays the tax and files reports as required by the municipality or county.
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