§ 21-4. Collections.

(a) Tax to be collected and remitted.

Every person, firm, association, or corporation subject to the tax imposed by § 21-2 {"Tax imposed"} of this subtitle:

(1) shall collect the tax levied and imposed by this subtitle from the persons paying the rental or other charges for the use or occupancy of any room or rooms for sleeping accommodations; and

(2) shall pay the tax to the Director of Finance on or before the 25^th day of each month.

(b) Forms.

At the same time that any such payment is made to the Director of Finance, the party making such payment shall file with the Director of Finance a statement, on such forms as may be prescribed by the Director of Finance, showing the amount of taxes collected during the preceding period, and setting forth such other data and information as may be required by the Director of Finance.