The tax authorized by this article shall be due and payable in monthly installments on or before the fifteenth day of the calendar month next succeeding the month in which the tax accrued; provided, that for credit sales in which the tax authorized by this article is not collected by the hotel operator at the time of such sales, such tax shall not, for purposes of this article, be regarded as having the expiration of the thirty-day period set forth in Section 745.05, whichever shall first occur.
The tax imposed and levied by this article, if not paid when due, shall bear interest at the rate of eight percent (8%) per annum from the due date of the return until paid.
If any operator fails to make the return or any quarterly installment required by this article, or makes his return, but fails to remit in whole or in part the proper amount of tax, there shall be added to the amount of tax unpaid, from the date such tax should have been paid, a penalty in the amount of five percent (5%) of the tax for the first month, or fraction thereof, of delinquency and one percent (1%) of the tax for each succeeding month, or fraction thereof, of delinquency; provided, that if such failure is due to reasonable cause, the Director of Finance may waive in whole or in part these penalties.
Interest and penalties may be collected in the same manner as the tax imposed by this article.
The hotel operator shall, on or before the fifteenth day of each month, prepare and deliver to the taxing authority a return for the preceding month, in the form prescribed by the Director of Finance. Such form shall include all information necessary for the computation, collection and subsequent distribution of the tax as the Director of Finance may require. A remittance for the amount of tax due shall accompany each return. Each return shall be signed by the hotel operator or his/her duly authorized agent.
If any person fails to remit the taxes, interest and penalty provided for under this article, the Director of Finance in his discretion may direct the City Attorney to institute a civil action to collect such tax, interest and penalty or may take whatever legal action in his/her discretion is available.
(Ord. 13-90. Passed 10-9-90.)