§ 14-277. When due and payable.

The fee levied by this article shall be due and payable at the time when the passenger boards a riverboat subject to the provisions of this article. The riverboat operator is hereby charged with the duty and obligation to collect and remit the fee to the department of finance. For the purposes of this article, the term "passenger" shall not include an employee of the riverboat operators during his working hours; a contractor or supplier of the riverboat operator performing work or providing goods or services in connection with the riverboat's operation, or a person employed by or acting on behalf of the federal, state or local government while on official government business on the riverboat.

(Code 1956, § 55A-2)