MARVIN MANDEL, Governor

2621

(1) That the operator or owner of a
multi—family residential unit shall collect this tax and
BE PERSONALLY LIABLE FOR [remit the revenues monthly] THE
REMITTANCE OF ALL TAXES DUE AT INTERVALS AS SET BY THE
GOVERNING BODY to an agency to be designated by the
governing body;

(2) THAT THE OPERATOR OR OWNER OF A
MULTI-FAMILY RESIDENTIAL UNIT SHALL BE PERSONALLY LIABLE

FOR THE TAX COLLECTED OR REQUIRED TO BE COLLECTED AND

SHALL HAVE THE SAME RIGHT IN RESPECT TO COLLECTING THE

TAX FROM THE LESSEE OF IN RESPECT TO NON-PAYMENT OF THE

TAX BY THE LESSEE, AS IF THE TAX MERE A PART OF THE
RENTAL FEE CHARGED AND PAYABLE WHEN THE SAME IS DUE;

[(2)] (3) For the maintenance of suitable
records in connection with this tax and its collection;

(4)         FOR THE PAYMENT OF REASONABLE COSTS, IN

SUCH AMOUNTS AND IN A MANNER AS SET BY THE GOVERNING
BODY, TO THE OWNER OR OPERATOR OF A MULTI-FAMILY
RESIDENTIAL UNIT FOR THE COLLECTION AND REMITTANCE OF
THIS TAX;

[(3)] (5) For the inspection and publication
of the records relating to this tax;

[(4)] (6) For penalties for the failure to
comply with the provisions of any legislation relating to
this tax; [and]

(7)     IN ADDITION TO THE PENALTIES PROVIDED
HEREIN, FOR ENFORCEMENT OR COLLECTION OF THIS TAX AGAINST
THE LANDLORD OR THE TENANT AT LAW OR IN EQUITY;

(8)    FOR THE DIRECTOR OF FINANCE FOR PRINCE
GEORGE'S COUNTY TO COLLECT THE TAX AS AUTHORIZED UNDER
THIS LEGISLATION AND TO MAKE, ADOPT AND AMEND SUCH RULES
AND REGULATIONS AS ARE REASONABLY NECESSARY AND PROPER TO
FULLY COLLECT THIS TAX; AND

[(5)] (9) For an exemption from the tax not
to exceed the first [[$150]] $165 [paid] CHARGED as rent
by a [tenant.] LANDLORD.

(d) The provisions of this Section do not apply to
a multi-family residential unit:

(1)    For which the consideration charged by
the landlord is [[$150]] $165 or less per month;

(2)    Occupied by a family of six or more
members, for which the consideration charged by the
landlord is $250 or less per month;

(3)     Occupied by a family receiving a housing
subsidy;