Legal Documents of Gatlinburg

The tax hereby levied shall be remitted by all operators who lease, rent, or own an amusement to the director of finance, to be remitted to such officer not later than the twentieth day of each month next following collection from the consumer. The director of finance may promulgate reasonable rules and regulations for the enforcement and collection of the tax, shall prescribe any necessary forms, and may, by regulations, set other reporting and paying dates and periods. (as added by Ord. #2301, Nov. 2003)