(a) On or before the twentieth day of each calendar month, each vendor shall remit to the City Auditor the full and exact amounts of tax money imposed and collectible under the provisions of this chapter for each taxable transaction of the prior calendar month regardless of whether or not the vendor has collected the tax from a transient guest. The amounts shall be accompanied by a Hotel Tax Return on forms prescribed and supplied by the City Auditor. This return shall substantiate the amount remitted.
(b) Failure to submit the prescribed return shall constitute cause for the City Auditor to make an assessment as provided in Section 195.07. All returns must bear the signature of the vendor or the vendor's authorized representative and the date of the return in the places provided. Any return submitted unsigned shall be considered to be incomplete and shall be returned for a proper signature.
(c) If the return is submitted past the due date, it shall be construed as a delinquent return subject to all provisions of this chapter.
(Ord. 10-64. Passed 12-28-10.)