§ 4.08.055. Payment.

(a) Payment of the combined transient lodging tax imposed by this chapter shall be due from the operator on the first day of each month for the preceding month. This tax shall be payable to the Clark County Department of Business License. Whenever any operator shall quit or otherwise terminate or dispose of its business, any amount due under the provisions of this chapter shall be due and payable immediately upon such occasion, rather than as otherwise required by this section.

(b)

Combined transient lodging taxes collected by the operator are public monies from the moment of their collection and shall be held in trust by the operator collecting such taxes for the use and benefit of the agencies for whom such revenues are collected.

(c)

The operator shall refund any over-collection of the combined transient lodging tax to the occupant from whom it was incorrectly collected.

(d)

Any over-collection that is not refunded, for any reason, within ninety days after receipt by the operator, must be remitted to the Clark County Department of Business License.

(Ord. 3656 § 14, 2008: Ord. 2303 § 2 (part), 1999)