Such return shall be filed with the Finance Director on or before the last day of the next month following the month in which the tax is collected or received.  All claims for exemption from the tax filed by the transient guests with the vendor during the reporting period shall be filed with the report.  Returns and payments are due immediately upon cessation of business for any reason.  All taxes collected by vendor pursuant to this chapter shall be held in trust for the account of the City until payment hereof is made to the Finance Director.  All returns and payments submitted by each vendor shall be treated as confidential by the Finance Director and shall not be released by the Finance Director except upon order of a court of competent jurisdiction or to an officer or agent of the United States, the State, the County, or the City for official use only.  (Ord. 2018-096.  Passed 8-23-18.)