§237D-6.5 Remittances. (a) All remittances of taxes imposed under this chapter shall be made by cash, bank drafts, cashier's check, money order, or certificate of deposit in the form and manner prescribed by the department.
(b) Except for the revenues collected pursuant to section 237D-2(e), revenues collected under this chapter shall be distributed in the following priority, with the excess revenues to be deposited into the general fund:
All transient accommodations taxes shall be paid into the state treasury each month within ten days after collection and shall be kept by the state director of finance in special accounts for distribution as provided in this subsection.
(c) On or before January or July 1 of each year or after the disposition of any tax appeal with respect to an assessment for periods after June 30, 1990, the state director of finance shall compute and pay the amount due as provided in subsection (b) to the director of finance of each county to become a general realization of the county expendable as such, except as otherwise provided by law. [L 1990, c 185, §2; am L Sp 1993, c 7, §19; am L 1997, c 124, §7; am L 1998, c 156, §19; am L 1999, c 98, §7; am L 2002, c 250, §5 and c 253, §9; am L 2003, c 113, §2; am L 2005, c 235, §8; am L 2006, c 209, §§1, 3; am L 2007, c 201, §3; am L 2009, c 61, §§2, 4; am L 2011, c 103, §§2, 4; am L 2012, c 171, §2 and c 243, §2; am L 2013, c 161, §§2 to 4 and c 268, §§10, 16; am L 2014, c 81, §4 and c 174, §1; am L 2015, c 117, §3, c 121, §7, and c 237, §12; am L 2016, c 223, §1; am L Sp 2017, c 1, §10; am L 2018, c 86, §3; am L 2019, c 171, §1; am L 2021, c 90, §7, c 117, §14, and c 229, §§5, 9; am L Sp 2021, c 1, §13; am L 2024, c 178, §11; am L 2025, c 96, §6]