Payment of tax

Every proprietor of a hotel or tourist accommodation shall prepare a monthly statement, inserting in such statement the required statistical information, substantially in the form prescribed, 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 the copies of the register of guests, not later than the fourteenth day of the following month to the Registrar together with the amount due from his tax. If the tax is not paid as provided herein, it shall be deemed to be in default.