Each operator shall, on or before the last day of each month following the close of each calendar quarter year, or at the close of any shorter reporting period which may be established by the tax administrator, make a return to the tax administrator, on forms provided by him or her, of the total rents charged and received and the amount of tax collected from transient occupants. All claims for exemption from tax filed by occupants with the operator during the reporting period shall be filed with the report. At the time the return is filed, the full amount of the tax collected shall be remitted to the tax administrator. The tax administrator may establish shorter reporting periods for any certificate holder if he or she deems it necessary in order to ensure collection of the tax and he or she may require further information in the return if such information is pertinent to the collection of the tax. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the city until payment thereof is made to the tax administrator. All returns and payments submitted by each operator shall be treated as confidential by the tax administrator and shall not be released by him or her except upon order of a court of competent jurisdiction or to an officer or agent of the United States, the state, the county, or the city for official use only.
(1980 Code, § 101.10) (Ord. 3606, passed 5-19-1980) Penalty, see § 101.99