(A) On or before the last day of each month, every operator shall report the rents paid to the operator during the preceding month and pay the appropriate amount of the fee to the City along with a return setting out the amount of the fee collected or otherwise due for the period, show the total rentals upon which the fee was collected or otherwise due, the gross receipts of the operator for the period, and an explanation of any discrepancy between those amounts and the exempt rents, if any. The return shall be signed by the operator or an authorized agent thereof.
(B) The operator liable for filing the return required under this section shall deliver the return together with the fee due to the City. Delivery must be in person or by first class mail. If the return is mailed, the postmark shall be considered the date of delivery for determining delinquencies.
(C) (1) The Administrator may, upon written request received on or before the due date of the return or fee, for cause satisfactory to the Administrator, extend the time for filing the return or paying the fee for a period not to exceed 30 days.
(2) Any operator to whom an extension is granted and who pays the fee within the period for which the extension is granted shall pay, in addition to the fee, simple interest at the rate of 9% per annum from the date on which the fee would otherwise have been due.
(D) A report and a fee return are required for each reporting period even though there may be no rents due or payable to the hotel (as defined in § 115.01) or operator during the preceding month nor any fees due.
(Ord. 663, passed 6-3-2020)