At the time of filing a return of occupancy and of rents, each operator shall pay to the Director the taxes imposed by this article upon the rents included in such return, as well as all other moneys collected by the operator acting or purporting the act under the provisions of this article. All the taxes for the period for which a return is required to be filed shall be due from the operator and payable to the Director on or before the date fixed for the filing of the return for such period without regard to whether a return is filed or whether the return which is filed correctly shows the amount of rent and taxes due thereon.
(Prior Code, § 20-153) (Ord. 2000-835, passed 8-21-2000)