(A) The taxes imposed by this section shall be paid by the operator to the Tax Administrator monthly not later than 15 days after the end of the month in which the taxes were collected. At the time of payment the operator shall submit a return upon forms and containing information as the Tax Administrator may require. The return shall contain the following minimum information:
(1) The total amount of rent collected for lodging during the period covered by the return;
(2) The amount of tax required to be collected and due for the period;
(3) The signature of the person filing the return or that of his or her agent duly authorized in writing;
(4) The period covered by the return; and
(5) The amount of uncollectible rental charges subject to the lodging tax.
(B) The operator may offset against the taxes payable, with respect to any reporting period, the amount of taxes imposed by this section previously paid as a result of any transaction, the consideration for which became uncollectible during the reporting period, but only in proportion to the portion of the consideration which became uncollectible.
(1989 Code, § 6.32, Subd. 7)