If a thing is received when there was no right to claim it and which, through an error, has been unduly delivered, there arises an obligation to restore the same. History —Civil Code, 1930, § 1795.
For purposes of this chapter, the following terms shall be defined as follows: (1) Entry. — Means the taxpayer deficiency or debt as determined by the Company once it has been registered in the Company’s accounting system. (2) Supplementary short-term lodging. — Means every building or part of a building leased for a period of less than ninety (90) days, devoted to the lodging of people by means of payment, which building or part thereof is not a hotel, condohotel, all-inclusive hotel, motel, inn
History —Civil Code, 1930, § 836; Repealed. Act.
(a) The Company shall have the power to initiate a proceeding to determine the debt or deficiency of a taxpayer on account of the tax or of any surcharges, administrative fees and penalties, and which should be paid to the Company. (b) The assessment may be initiated by the Company, among other instances, when a taxpayer has failed to make any monthly payment on account of the tax, or to comply with its obligation to present the declaration required by law, when there is a deficiency in the payment
(a) The tax shall be a mathematical calculation resulting from the multiplication of the rate provided by subsection (b) of this section by the room occupancy rate, and the period of occupation of the room. (b) The Company shall levy, charge, and collect a general tax of nine percent (9%) over the room occupancy rate. When dealing with lodgings authorized by the Commissioner of Financial Institutions to operate casinos, the tax shall be equal to eleven percent (11%). When dealing with lodgings authorized