(a) On the last day of the month following each monthly reporting period, every person required in section 32-60 to collect the tax imposed herein, shall file a report with the CVB director showing the consideration paid for all room occupancies, and any other information as the CVB director may reasonably require. Such person shall pay the amount of tax collected from occupants during the period of the report at the time of filing the report.
(b) An exception to the monthly report required to be filed under subsection (a) of this section shall be that the filing of a report is not required until the total amount due to the city exceeds $100.00 or until the end of a calendar quarter, whichever comes first. A report will be filed at the end of the second month of a calendar quarter if the amount due to the city exceeds $100.00.
(Prior Code, § 7-10; Ord. of 7-10-1973; Ord. of 9-8-1987; Ord. of 1-26-1993; Ord. No. 010-2021, § 3, 3-9-2021)