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price except as otherwise provided. The value of a meal or rental | | does not include any amount charged or collected in lieu of a | | gratuity or tip as a specifically stated service charge when that | | amount is to be disbursed by the operator to its employees as | | wages. The value of a meal does not include any amount paid with | | federal food stamps or Women, Infants and Children Special | | Supplemental Food Program food instruments distributed by the | | Department of Health and Human Services. |
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| | | 2. Computation. An operator shall add the tax imposed by this | | chapter to the sale price on all sales of meals, rentals of | | living quarters, and rentals of automobiles for a period of less | | than one year. The tax when so added is a debt of the purchaser | | to the operator until it is paid, and is recoverable at law by | | the operator from the purchaser in the same manner as the sale | | price. When the sale price involves a fraction of a dollar, the | | tax computation must be carried to the 3rd decimal place, then | | rounded down to the next whole cent whenever the 3rd decimal | | place is 1, 2, 3 or 4 and rounded up to the next whole cent | | whenever the 3rd decimal place is 5, 6, 7, 8 or 9. Breakage under | | this section is retained by the operator as compensation for the | | collection. |
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| | | 3. Excessive collection prohibited. Any person who knowingly | | charges or collects as the tax due on the value of a sale of a | | meal, a rental of living quarters, or a rental of an automobile | | for a period of less than one year an amount in excess of that | | provided by this section commits a Class E crime. |
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| | | 4. Tax a levy on consumer. The liability for, or the incidence | | of, the tax imposed by this chapter is declared to be a levy on | | the consumer. An operator shall add the amount of the tax to the | | sale price of meals and rentals subject to tax under this chapter | | and may state the amount of the tax separately from the sale | | price on price display signs, sales or delivery slips, bills and | | statements that advertise or indicate the sale price of those | | meals or rentals. |
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| | | §4944. Return and payment of tax |
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| | | 1. Monthly return required. An operator shall file with the | | State Tax Assessor, on or before the 20th day of each month, a | | return made under the penalties of perjury on a form prescribed | | by the assessor. The return must report the total sale price of | | all sales of meals, rentals of living quarters, and rentals of | | automobiles for a period of less than one year made during the | | preceding calendar month and such other information as the | | assessor requires. The assessor may permit the filing of returns | | other than monthly. The assessor, by rule, may waive reporting | | nontaxable sales and rentals. The assessor may for good cause |
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