Legal Documents of Gatlinburg

The tax hereby levied shall be remitted by all operators who lease, rent, or charge for any rooms to the director of finance. Said tax to be remitted to such officer not later than the 20th day of each month next following collection from the transient.

For the purpose of compensating the operator in accounting for and remitting the tax levied by this chapter, said operator shall be allowed two percent (2%) of the amount of tax due and accounted for and remitted to the director of finance in the form of a deduction in submitting his report and paying the amount due by him; provided the amount due was not delinquent at the time of payment. (1976 Code, § 6-704)