Section 45-8-241.21 Payment and collection of taxes.
Section 45-8-241.21
Payment and collection of taxes.
The tax levied under the provisions of this subpart shall be paid to and collected by the State Department of Revenue, hereinafter referred to as the department, at the same time and along with the collection of the state lodging tax.
(Acts 1978, No. 73, p. 1759, §2.)