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payment for such mom rental is made, whether payment is made in cash, check or on <br />credit by means of a credit card or otherwise. <br /> <br />Sec. 21-120. Reports and Remittances. <br /> <br />Every person receiving payment for a room rental for which a tax is Ievied under this <br />article shall make a report for each calendar month showing the amount of charges <br />collected for room rental and the amount of tax required to be collected. <br /> <br />The monthly reports shall be made on forms prescribed by the commissioner of the <br />revenue and shall be signed by the seller. They shall be delivered to the commissioner of <br />the revenue on or before the twentieth (20th) day of the calendar month following the <br />month being reported. The remittance of the amount of tax due shall be paid to the city <br />treasurer. <br /> <br />Sec. 21-121. Discount. <br /> <br />For the purpose of compensating those responsible for the collection of the tax imposed <br />by this article, every such person shall be allowed three percent (3%) of the amount of the <br />tax due and accounted for in the form ora deduction on his monthly return, provided the <br />amount due is not delinquent at the time of payment. <br /> <br />Sec. 21-122. Collections in trust for the City. <br /> <br />All amounts collected as taxes under this article shall be deemed to be held in trust by the <br />seller collecting them until remitted to the City as provided by Section 21-120. <br /> <br />Sec. 21-123. Penalty and interest for failure to make report and remit tax. <br /> <br />If any person whose duty it is to do so shall fail or refuse to make the report or remit the <br />tax required by this article within the time and in the amount required, there shall be <br />added to the tax by the commissioner of the revenue a penalty in the amount often <br />percent (10%) of the tax, and interest thereon at the rate often percent (10%) per annum, <br />which shall be computed upon the tax and penalty from the date such were due and <br />payable. <br /> <br />Sec. 21-124. Advertising payment or absorption of tax prohibited. <br /> <br />No person shall advertise or hold out to the public in any manner, directly or indirectly, <br />that all or any part ora tax imposed under this article will be paid or absorbed by that <br /> <br /> <br />