11 GCA § 30110: Tax Collection Agents Liable.

(a) Under this Section, a registered transient accommodations broker tax collection agent shall assume all obligations, rights and responsibilities imposed by this Chapter upon its operators and plan managers with respect to their business activities conducted directly through the registered transient accommodations broker tax collection agent from the date of registration until the registration is canceled in writing to the Director.

(b) A transient accommodations broker tax collection agent shall be personally liable for the taxes imposed by this Chapter that are due and collected on behalf of operators and plan managers, if taxes are collected, but not reported or paid, together with penalties and interest as provided by law.