Commentary on Provisions Part 4 - Returns and payment Section 29 – Payment of levy
61.This section requires the total amount of levies payable for each quarter (or other period specified by the local authority) to be paid to a local authority at the same time as a return is made under section 26 (subsections (1) and (2)). Under section 8, the obligation to pay the levy falls on the liable person (i.e., the occupier of the premises at which the overnight accommodation is provided). Subsection (3) of this section confirms that the levy will be treated as paid if it is paid in a manner which is satisfactory to the local authority.