The person collecting any tax as provided in section 9-153 shall make a report of the taxes collected upon such forms and setting forth such
information as the commissioner of the revenue may prescribe, showing the amount of
lodging charges collected and the tax required to be collected. The person collecting
any tax shall then sign and deliver such report to the commissioner of the revenue
with the remittance of the tax. Such reports and remittances shall be made on or before
the 20th day of each month covering the amount of tax collected during the preceding
month.
(Code 1978, § 8-45)
