(A) The operator shall remit to the city all taxes collected hereunder not later than 45 days after the end of the month in which the taxes were collected. At the time the taxes are remitted to the city, the operator shall file a tax return, on a form furnished by the city, containing the following information and other information as the city may require:
(1) The gross receipts from furnishing lodging during the period covered by the return;
(2) The amount of tax imposed and collected as required hereunder for the return 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 lodging receipts subject to the lodging tax.
(B) The operator may offset, against the taxes payable and due with respect to any reporting period, the amount of taxes imposed previously paid hereunder, as a result of any transaction, the consideration for which became uncollectible during the reporting period; but only in proportion to the portion of consideration which became uncollectible.
(‘81 Code, § 9-22) (Ord. 618, passed 6-27-96; Am. Ord. 922, passed 7-28-11)