Each operator shall, on or before the tenth day of the month following the close of each monthly reporting period or at the close of any longer reporting period which may be established by the City Treasurer, make a return to the City Treasurer on forms provided by him or her of the total rents charged and received and the amount of tax collected for transient occupancies during that reporting period. At the time the return is filed, the full amount of the tax collected shall be remitted to the City Treasurer. The City Treasurer may establish longer 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. 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 City Treasurer.
('61 Code, § 23.15) (Ord. 363, passed - - ; Am. Ord. 755, passed - - ; Am. Ord. 871, passed - - )