Regulation 5

Where the annual value of a hotel room in a hotel, a hotel food establishment or a hotel function room is to be assessed for any calendar year under this Order, the owner of the hotel concerned shall furnish to the Chief Assessor, in a form notified by the Chief Assessor to him, by the end of March of that year or such other month as the Chief Assessor may allow, a statement showing such gross receipts as the Chief Assessor may require for computing the annual value of the hotel room, hotel food establishment or hotel function room.