Each vendor shall, on or before the twentieth day of each month, make and file an excise tax return for the preceding month, on forms prescribed by the Tax Commissioner, showing the receipts from furnishing lodging, the amount of tax due from the vendor to the City for the period covered by the return and such other information as the Finance Director believes necessary for the proper administration of this chapter. The Finance Director may extend the time for making and filing returns. Returns shall be filed by mailing them to the Finance Director, together with payment of the amount of tax shown to be due thereon.
The Finance Director may authorize vendors whose tax liability is not such as to merit monthly returns, as determined by the Finance Director upon the basis of administrative costs to the City, to make and file returns at less frequent intervals. Such authorization shall be in writing and shall indicate the intervals at which returns are to be filed.
The Finance Director shall stamp or otherwise mark on each return the date such return is received by him or her and shall also show thereon, by stamp or otherwise, the amount of payment received with the return. Any vendor who fails to file a return under this chapter shall, for each day such failure occurs or continues, forfeit and pay into the City Treasury the sum of one dollar ($1.00).
The Finance Director, if he or she deems it necessary in order to insure the payment of the tax imposed by this chapter, may require returns and payment to be made for other than monthly periods. The return shall be signed by the vendor or the vendor's authorized agent.
(Ord. 108-99. Passed 6-28-99.)