52 Collecting Agent for Consumption Tax, Entertainment Tax and Gaming Due

(1) A Person owning, managing or controlling any Business chargeable to Consumption Tax, Entertainment Tax or Gaming Due (in this Law referred to as "Collecting Agent") shall collect for and on behalf of the State, the Tax imposed in Sections 48 and 49 of this Law and the Due imposed in Section50 of this Law;

(2) Every Collecting Agent shall within Thirty (30) days of the commencement of this Law or upon commencement of Business, whichever is earlier, register with the Service without a Fee;

(3) Every Collecting Agent shall produce evidence of Business Premise Registration as a precondition to:

(a) registration with the Service; and

(b) any contractual relationship with the State Government or any of its MDAs or LGCs.