(a) Each vendor shall file a quarterly return on forms prescribed by the auditor showing:
(1) Total receipts from furnishing of lodging,
(2) Amount of receipts exempt from taxation for lodging in excess of 30 days,
(3) Amount of receipts exempt from taxation due to the governmental entity exemption,
(4) Amount of tax due for the period being reported on the return,
(5) Physical signature (or approved facsimile for internet based transactions) of the vendor or his authorized agent.
(6) Any other information that the Auditor deems necessary for the proper administration of this chapter.
(b) The quarterly return is due on the last day of each month following the end of a quarter (quarters ending March, June, September and December) during a calendar year. The Auditor may extend the time for making and filing returns. The returns shall be filed by mailing the same to the Auditor, together with payment of the amount of tax shown to be due thereon. The Auditor may provide for a web based system either through the City's web-site or through a third party provider site as authorized by the Auditor or Council. The Auditor shall stamp or otherwise mark on all returns the date received by him or an authorized processor and shall also show thereon by stamp or otherwise the amount of the payment received with the return.
(c) The Auditor, if he or she deems it necessary, may either extend the time for making and filing returns or in order to insure the payment of the tax imposed by this chapter, or may require advance estimated payments more frequently than quarterly periods.
(d) Any vendor who fails to file a return under this chapter shall forfeit and pay into the City's General Fund the sum of one percent (1%) of the tax due, however the auditor may waive such penalty at his/her discretion if documented just cause is submitted by the vendor.
(Ord. 32-13. Passed 8-27-13.)