.010 Each operator shall, on or before the close of City business on the last City business day of each month (hereinafter "due date"), file a return with the License Collector on forms provided by the License Collector stating the total rents charged and the amount of tax collected during the immediately preceding calendar month. The full amount of the tax (minus any authorized credits) shall be remitted to the License Collector.
.0101 If rent is collected from a transient by an accommodations intermediary, the operator obligated to remit the tax on such rent to the License Collector is as follows:
i. When the accommodations are in a hotel that is considered a short-term rental, the accommodations intermediary shall remit the tax on the rent to the License Collector.
ii. When the accommodations are in a hotel that is not considered a short-term rental, the accommodations intermediary shall remit the tax on the facilitation fee (if any) and the tax on any additional rent it collects from the transient (excluding the tax on the discount room charge) to the License Collector, and shall remit the tax on the discount room charge to the accommodations supplier, which shall then remit the tax on the discount room charge to the License Collector.
iii. The accommodations supplier shall not be responsible for any tax the accommodations intermediary is required to remit to the License Collector, and the accommodations intermediary shall not be responsible for any tax remitted to the accommodations supplier which the accommodations supplier does not then remit to the License Collector.
iv. Nothing contained herein relieves an accommodations supplier of the responsibility to remit to the License Collector tax on rent the accommodations supplier collects from the transient, and the accommodations supplier shall remit the tax on such rent to the License Collector.
.0102 If the terms of a lawful and fully executed contract that was entered into and in effect between an accommodations supplier and an accommodations intermediary prior to December 15, 2022 would be impaired by the remittance requirements of subsections 2.12.030.010.0101, these requirements shall not apply to the remittance of rent governed by that contract until the earlier of: (1) its renewal, amendment, or extension; or (2) January 1, 2024; provided however that the tax on the rent is nonetheless required to be remitted in full to the License Collector by either the accommodations supplier and/or the accommodations intermediary. On or before March 1, 2023, any operator claiming such an impairment of contract shall file with the License Collector a statement of impairment under penalty of perjury. The burden shall be on the operator to prove and document its claim of impairment to the reasonable satisfaction of the City in the operator's filed statement, through provision of the relevant contract, the entry and end dates of the contract, and an explanation of how the City's requirement impairs the contract.
.020 Taxes are paid only upon receipt of both the tax return and the tax by License Collector. Failure of the operator to submit and the License Collector to receive both the completed return and payment on or before the due date constitutes non-payment.
.030 Tax returns filed with the City pursuant to this chapter, and information contained therein regarding amounts of gross receipts, adjustments, credits, overcollections, tax, penalty and interest, shall be and remain confidential. Unauthorized disclosure or use of such confidential information by any officer, agent or employee of the City shall constitute a misdemeanor; provided, however, this subsection shall not apply to any disclosures made in connection with any hearing, appeal, or any civil action or proceeding relating to the determination or recovery of the Tax, or any prosecution of any person for violation of any provision of this chapter or any criminal or civil proceeding pertaining to the Tax. This subsection shall not prohibit, nor be construed to prohibit, disclosure of statistical or cumulative information derived from tax returns, when the information disclosed does not identify or relate to any particular taxpayer. This subsection shall not prohibit, nor be construed to prohibit, any disclosure of tax returns or information contained therein which disclosure is compelled by an order of court or other judicial process. (Ord. 5305 § 1 (part); May 27, 1992; Ord. 5436 § 1; August 2, 1994; Ord. 5777 § 15; August 28, 2001: Ord. 6550 § 3; January 10, 2023.)