83 Registration of hotels, etc Report and remittance 84

(1) Any Hotel, Restaurant, Event Centre or other business affected by this Bill shall, within thirty (30) days of the commencement of this Bill or upon commencement of business, whichever is earlier, register with the Service for the purpose of this Bill.

(2) Every Collecting Agent shall produce evidence of registration with the Service as a condition precedent to any contractual relationship with the State Government or any of its Ministries, Departments, Agency, Parastatals or Local Government Authorities.

(1) Every Collecting Agent shall:

(a) keep, maintain and preserve such records, books and accounts in respect of all transactions chargeable under Clause 81 of this Bill as the Service may prescribe and shall enter regular accounts of the tax collected from day to day;

(b) subject to the provisions of Subclause (3) of this Clause, pay to the designated account of the State Government, the tax collected during the preceding reporting period and at the same time, file with the Service, a Report stating:

( i) the total amount of payments made for all chargeable transactions during the preceding reporting period;

(ii) the amount of tax collected by the agent during the reporting period; and

(iii) any other information required by the Service to be included in the Report.

(2) For the purpose of these provisions, each calendar month is a reporting period and the taxes imposed and collected under this Bill are due and payable on or before the last working day of each calendar month.

(3) The tax collected shall be a debt due to the State and recoverable by the Service from the supplier of chargeable transactions, goods and services.