§ 4.44 COLLECTIONS.

   (a)   Operator's duties. Each operator shall collect the tax imposed by this Article III at the time the gross receipt or admission price is paid. The amount of tax shall be separately stated from the gross receipt or admission price charged. Those persons paying the tax shall receive a receipt of payment from the operator .

   (b)   Reports. Each operator collecting such tax shall make a report upon forms distributed to the operation by the Finance Department. Such reports shall contain, at a minimum:

      (1)   The amount of room rentals collected in the case of hotel and the amount of admissions, equipment rentals, and food and beverages sales collected in the case of entertainment facility , recreation facility , place of refreshment , or restaurant ;

      (2)   The amount of tax required to be collected and due for the period;

      (3)   The signature of the operator and that of operator's agent if the operator has not made the report;

      (4)   The period the return covers; and

      (5)   Such additional information as the city, may, in its discretion, from time to time require.

   (c)   Payment to the city. Payment of the tax shall be submitted by the operator to the city along with the required reports. Payment shall cover the tax due for the preceding calendar month, or any alternative four-week accounting period, whichever the case shall be, and such payment shall be made not later than 25 days after the end of such calendar month or such alternative accounting month.

   (d)   Uncollectible charges. The operator may offset against the tax due with respect to any reporting period, the amount of the taxes imposed by § 4.42 of this Article III previously paid as a result of any transaction which becomes uncollectible during such reporting period but only in proportion to the portion of such amount which becomes uncollectible.

   (e)   Examination of return. After a return is filed, the Finance Department may make any examination of the records and accounts of the person making the return that it deems necessary for determining its correctness. The tax computed on the basis of such examination shall be the tax to be paid. If the tax due is found to be greater than that paid, such excess shall be paid within ten days after receipt of notice. Such notice shall be given either personally or sent by regular mail to the address listed on the return. If the tax paid is greater than the tax found to be due, the excess paid shall be refunded to the address listed on the return.

(Ord. 2019-42, passed 11-12-2019)