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PLRSON. "Person'~ means any individual, corporation, <br />company, association, firm, copartnership or any group of <br />aividuals acting as a unit. <br /> <br /> ~t/ANSIENT. "Transient'~ means~any person who, for <br />any period of not more than sixty consecutive days, either at <br />his own expense or aL the expense of another, obtains lodging <br />in any hotel, as defined in this section, provided, however, <br />t~at a person enrolled in and attending full time a school, <br />college or university within the corporate limits of the City <br />of Portsmouth shall not be classified as a transient. <br /> <br />Sec. 10-129. Levy; collection generally. <br /> <br /> There is hereby imposed and levied on each transient <br />a tax equivalent to three per centum (3%) of the total amount <br />paid for lodging by or for any such transient to any hotel. <br />Such tax shall be collected from such transient at the time and <br />in the manner provided in this article. <br /> <br />Sec. 10-130. Procedure as to collection. <br /> <br /> Every person receiving any payment for board and lodg- <br />mng with respect to which a tax is levied under this article <br />shall collect the amount of such tax so imposed from the trans- <br />ment on whom such tax is levied or from the person paying for <br />such lodging at the time payment for such lodging is made. The <br />taxes required to be collected under this section shall be deem- <br />ed to be held in trust by the person required to collect such <br />taxes until remitted as required in this article. <br /> <br />Sec. 10-131. Reports and remittances. <br /> <br /> The <br />tO-13C <br />setti~ <br />may pi <br />colle( <br />and dc <br />of sue <br />before <br />tax cc <br /> <br />Sec. <br /> <br /> person collecting any tax, as provided in section <br />, shall make out a report thereof, upon such forms and <br />g forth such information as the commissioner of the revenue <br />escribe and require, showing the amount of lodging charges <br />ted and the tax required to be collected and shall sign <br />liver such report to the city treasurer with a remittance <br />h tax. Such reports and remittances shall be made on or <br /> the twentieth day of each month covering the amount of <br />llected during the preceding month. <br /> <br />O-132. Interest and penalties. <br /> <br /> If any person, whose duty it ms so to do, shall fail <br />or refuse to remit to the city treasurer the tax required to be <br />collected and paid under this article within the time and in the <br />amount specified in this article, there shall be added to such <br /> <br />-2- <br /> <br /> <br />