A. At the time of filing a return of occupancy and of rents, each operator shall pay to the director the taxes imposed by this chapter upon the rents included in such return, as well as all other monies collected by the operator acting or purporting to act under the provisions of this chapter. All the taxes for the period for which a return is required to be filed shall be due from the operator and payable to the director on or before the date fixed for the filing of the return for such period without regard to whether a return is filed or whether the return which is filed correctly shows the amount of rents and the taxes due thereon. (1992 Code § 7-809)
B. The tax levied by this chapter shall be due and payable at the time filing of the returns provided for in this chapter is required. All taxes not paid within five (5) days from the time they become due shall be delinquent. If any tax levied by this chapter becomes delinquent, the person responsible and liable for such tax shall pay interest on such unpaid tax at the rate of one percent (1%) per month on the unpaid balance from the date of delinquency. (1992 Code §§ 7-810, 7-811)