“Accommodation Taxes”
Section 22 (1) – subject to the provisions of this Act, there shall be levied and paid a tax at the rate of nine percent (9%) of all accommodation charges in regards to lodging.
 
“Payment of Tax”
Section 23 – every proprietor of a hotel or tourist accommodation shall prepare a monthly statement, for the purpose of showing the amount of tax for which he is liable under this Act; and shall furnish such monthly statement, along with copies of the guest register of guests, not later than the 14th day of the following month to the Registrar together with the amount due from him as tax. If the tax is not paid as provided herein, it shall be deemed to be in default.

“Default in Payment of Tax”
Where any tax is in default the proprietor shall pay in addition to such tax –
a) a penalty of a sum equivalent to 10% of such tax; and
 
b)  where such tax is not paid  together with the penalty before the expiry of 30 days, a further penalty of 5% of such tax in respect of each further 30 days or part thereof during which the such tax is in default.