Expenditure-tax collection obligation: hotels and restaurants must collect and remit tax on specified services and be liable if not collected Section 7 requires hotels and specified restaurants, or the other persons providing the enumerated services, to collect expenditure-tax at the rates in section 4 on chargeable expenditure. Tax collected for any calendar month must be deposited to the Central Government by the 10th of the following month. A person who fails to collect the tax is nonetheless liable to pay the tax to the Government under the same monthly remittance timetable.