(a) Each vendor, or booking agents collecting for a vendor shall, on or before the fifteenth day of the month following the last day of each calendar quarter, make and file a return for the preceding quarter, on forms prescribed by the Administrator, showing the receipts from furnishing lodging, the amount of tax due from the vendor to the City for the period covered by the return, and any other information the Administrator deems necessary for the administration of this chapter. The Administrator may extend the time for making and filing returns. Returns shall be filed by delivering or mailing them to the Administrator, together with payment of the full amount of tax shown to be due thereon.
(b) The Administrator may authorize vendors or booking agents collecting for vendors whose tax liability is not such as to merit quarterly returns, as determined by the Administrator on the basis of administrative costs of the City, to make and file returns at less frequent intervals. This authorization shall be in writing and shall indicate the intervals at which returns are to be filed.
(c) Each vendor or booking agent collecting for a vendor shall file all claims for exemption from tax filed by the transient guests with the vendor during the reporting period with the return.
(d) All returns and payments submitted by each vendor and booking agents collecting for vendors shall be treated as confidential by the Administrator and shall not be released by him except on 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.
(e) The Administrator, if he deems it necessary in order to ensure the payment of the tax imposed by this chapter, may require returns and payments to be made for other than quarterly periods. The returns shall be signed by the vendor or his authorized agent.
(Ord. 122-2018. Passed 6-4-18.)