(A) (1) At the time of each payment, each operator shall submit therewith a written return, furnished by the city, containing the following information for each reporting period:
(a) The reporting period, with beginning and ending dates;
(b) The itemized amount, if any, of lodging income that was not paid due to dishonored checks, credit card disputes and the like;
(c) The total amount of exemptions, if any, with supporting documentation;
(d) The total amount of lodging income actually received;
(e) The amount of tax collected; and
(f) Any adjustments resulting from the curing or correction of items previously reported under division (A)(1)(b) above.
(2) Operators shall retain their returns for a period of three years after their due date.
(B) The city shall examine each return for accuracy, and may conduct further examinations and/or investigations deemed appropriate to assure that accuracy. Any deficient tax, or any over payment, shall be due and payable within 20 days of determination and notice of same.
(C) (1) If any operator fails to file a required return within the time prescribed, or shall, willfully or otherwise, file an incorrect, false or fraudulent return, the operator shall, within five days of the receipt of written notice thereof, file the required return, or a corrected return, and shall submit therewith any tax due.
(2) If an operator fails to file the required return, or the corrected return, the city may prepare the return, based upon the knowledge and information that is available, and forward same to the operator, with a demand for the tax due. Unless objected to in writing within the five-day period, the return prepared by the city shall be deemed valid and correct, and the operator shall have the burden of establishing that it is incorrect in any action or proceeding for the collection of same.
(Ord. 373, passed 6-1-2015)