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33 <br />the county the necessary forms for filing returns and <br />instructions to ensure the full collection of the tax. <br />An operator of a business who collects the occupancy <br />tax levied under this section may deduct from the amount remitted <br />by him to the County a discount of one percent of the amount <br />collected as reimbursement for the expenses incurred in <br />collecting the tax. <br />Section 3. Administration. The County shall <br />administer a tax levied under this section. A tax levied under <br />this section is due and payable to the County Director of Revenue <br />in monthly installments on or before the 15th day of the month <br />following the month in which the tax accrues. Every person, <br />firm, corporation, or association liable for the tax shall, on or <br />.before the 15th day of each month, prepare and render a return on <br />a form prescribed by the County. The return shall state the <br />total gross receipts derived in the preceding month from rentals <br />and sales upon which the tax is levied. <br />Section 4. Penalties. A person, firm, corporation, or <br />association who fails or refuses to file the return required by <br />this section shall pay a penalty of ten dollars ($10.00) for each <br />day's omission. In case of failure or refusal to file the return <br />or pay the tax for a period of thirty (30) days after the time <br />required for filing the return or for paying the tax, there shall <br />be an additional tax, as a penalty, of five (5) per cent of the <br />tax due in addition to any other penalty, with an additional tax <br />2 <br />