Page 80

registered with the Department under separate registrations under this Act, such person shall not file each return that is due as a single return covering all such registered businesses, but shall file separate returns for each such registered business. In the operator's his return, the operator shall determine the value of any consideration other than money received by the operator him in connection with engaging in business as a hotel operator and the operator he shall include such value in the operator's his return. Such determination shall be subject to review and revision by the Department in the manner hereinafter provided for the correction of returns. Where the operator is a corporation, the return filed on behalf of such corporation shall be signed by the president, vice-president, secretary or treasurer or by the properly accredited agent of such corporation. The person filing the return herein provided for shall, at the time of filing such return, pay to the Department the amount of tax herein imposed. The operator filing the return under this Section shall, at the time of filing such return, pay to the Department the amount of tax imposed by this Act less a discount of 2.1% or $25 per calendar year, whichever is greater, which is allowed to reimburse the operator for the expenses incurred in keeping records, preparing and filing returns, remitting the tax and supplying data to the Department on request. SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468