The owner, operator, or licensee of a Trailer Park or Mobile Home Court is hereby required to collect the tax herein imposed. The owner, operator, or licensee shall remit all taxes collected to the Office of Finance by the fifteenth day following the end of each quarter year beginning January 1, 1976, in the amount of all taxes due for the preceding three (3) months. The first remittance shall be due April 15, 1976.