(a) Each operator shall, on or before the twenty-first (21) day of each calendar month, make and file a return for the preceding month, on forms prescribed by the Director of Finance, showing the receipts from furnishing lodging, the amount of tax due from the operator to the City for the period covered by the return and such other information as the Director of Finance deems necessary for the proper administration of this Chapter. The Finance Director may extend the time for making and filing returns for good cause shown. Returns shall be filed by delivering or mailing them to the Director of Finance, together with the payment for the full amount shown to be due.
(b) Each Bed and Breakfast or boarding house operator shall, on or before the last day of each quarter (March 31, June 30, September 30, December 31,) make and file a return for the preceding quarter, on forms prescribed by the Director of Finance, showing the receipts from furnishing lodging, the amount of tax due from the operator to the City for the period of time covered by the return, and such other information as the Director of Finance deems necessary for the proper administration of this Chapter. The Director of Finance may extend the time for making and filing returns for god cause shown. Returns shall be filed by delivering or mailing them to the Director of Finance, together with payment for the full amount shown to be due.
(c) The Director of Finance may authorize operators whose tax liability is not such as to merit monthly returns, as determined by the 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.
(d) The Director of Finance shall stamp or otherwise mark on each return the date it is received and shall also show thereon, by stamp or otherwise, the amount of payment received with the return.
(e) Appeal. Any operator aggrieved by any decision of the Director of Finance with respect to the amount of the tax, interest, and penalties, if any, may appeal to the Board of Tax Review, in accordance with the procedures set forth in Section 191.21 of the Codified Ordinances of the City of Berea. (Ord. 2019-28. Passed 4-1-19.)