§ 19-30. Collection of tax; exemptions; penalties for delinquent taxes.

The word "person" as used in this article shall have the same definition as that contained in R.S. 47:301(8). The tax shall not apply to the rent for hotel rooms rented to the same occupant for a period of 30 or more calendar days, or those hotel rooms rented on an annual contract basis for consecutive days or nonconsecutive days. Every person owning, operating, managing, or controlling any hotel, motel, or overnight camping facility which falls under the definition of this article shall collect the tax imposed in this section and shall remit such tax to the parish council through the sales and use tax department on or before the 20th day of each month for the preceding month's receipts. Every person collecting such tax shall pay the tax due on such occupancies at the time designated, and any person failing to pay the tax, as required in this section, shall be assessed five percent of the amount due as penalty, and after the first 30 days following the due date thereof, he shall be assessed an additional five percent of such amount due as an additional penalty; provided, however, that such penalty shall never be less than $10.00. Delinquent taxes shall draw interest at the rate of one percent per month on the unpaid balance, beginning 60 days from the due date. In case the collection is turned over to an attorney, fees shall be assessed in the amount of 25 percent of the total or principal, interest, and penalties.

(Code 1969, § 18½-25)