A. Every operator shall file with the director a return of occupancy and of rents and of the taxes payable on a monthly basis. The return shall be filed no later than the tenth calendar day of each month for the occupancy, rents and taxes payable for the preceding month from and after the effective date hereof.
B. The director may permit or require returns to be made by shorter or longer periods and upon such dates as he may specify. The form of return shall be prescribed by the director and shall contain such information as he may deem necessary for the proper administration of this chapter. The director may require amended returns to be filed within twenty (20) days after notice and to contain the information specified in the notice. (1992 Code § 7-808)