§ 20-414. Bond of county tax collector

Latest version.

(a) Increase. -- To cover the revenue that a tax collector collects under this part, a county may increase the surety bond that the county requires for its tax collector.

(b) Administrative cost. -- The county shall treat any additional premium due to a surety bond increase allowed under subsection (a) of this section as a hotel rental tax administrative cost.

HISTORY: An. Code 1957, art. 24, § 9-317; 2013, ch. 119, § 2.

                    
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