(a) The municipality or county may require the owner or lessee of a designated facility
in the municipality or county to collect the tax for the benefit of the municipality
(b) 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.
(c) For a tax imposed under this subchapter, a municipality or county 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. An 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 the tax to the municipality
or county as required.
(d) A municipality or county 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.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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