A. The transient shall pay the tax imposed by this chapter to the operator at the time that rent is paid. All amounts of such taxes collected by any operator are due and payable to the Tax Administrator on a quarterly basis of the calendar year for periods ending on April 30, June 30, September 30, and December 31. Tax collections are due by the fifteenth day of the month following the preceding quarter and are delinquent on the last day of the month in which they are due.
B. On or before the fifteenth day of the month following each quarter of collection, a return for the preceding quarter’s tax collections shall be filed with the Tax Administrator. The return shall be filed in such form as the Tax Administrator may prescribe by every operator liable for payment of tax.
C. Returns shall show the amount of tax collected or otherwise due for the related period. The Tax Administrator may require returns to show the total rentals upon which tax was collected or otherwise due, gross receipts of the operator for such period, an explanation in detail of any discrepancy between such amounts, and the amount of rents exempt, if any.
D. The person that is required to file the return should deliver the return together with the remittance of the amount of the tax due to the Tax Administrator. If the return is mailed, the postmark shall be considered the date of delivery for determining delinquencies. To ease administrative burdens, remittances under $10 can be carried forward 1 time to the next quarter and paid with no penalty.
E. For good cause, the Tax Administrator may extend for up to 1 month the time for making any return or payment of tax. No further extension shall be granted, except by the City Administrator. Any operator to whom an extension is granted shall pay interest at the rate of 1% per month or fraction of a month, on the amount of tax due. If a return is not filed and the tax and interest due is not paid by the end of the extension granted, then the interest shall become a part of the tax for computation of penalties described elsewhere in this chapter.
F. If the operator has complied with the terms of this chapter and particularly the provisions of this section relating to prompt payment of taxes due and payable to the Tax Administrator, the operator shall be permitted to deduct as collection expense 5% of the amount of the total taxes collected for that quarter, as shown by the return mentioned in division C. of this section.
(Ord. 1477, passed 5-16-2018)