A. It shall be the duty of every owner, manager or operator of a mooring or docking facility to collect the tax imposed by this chapter from the taxpayer when collecting the mooring or docking fee to which the tax applies. Every taxpayer shall be given a bill, invoice, receipt or other statement or memorandum of the mooring or docking fee upon which the tax shall be stated, charged and shown separately. The tax shall be paid to the person required to collect it as trustee for and on behalf of the City of Chicago.
B. The comptroller may adopt a rule requiring watercraft owners and operators to obtain a sticker emblem to indicate that the tax has been paid to a tax collector or the department.
C. Every owner, manager, or operator of mooring or docking facilities within the City of Chicago shall file a sworn tax return with the department showing tax receipts received with respect to mooring and docking fees upon forms prescribed by the comptroller. All tax returns shall be filed with the department on an annual basis on or before August 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code. All tax remittances shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes).
D. Every owner, manager or operator of mooring or docking facilities in the City of Chicago shall keep books and records showing the prices, rents or charges made or charged, and occupancies taxable under this chapter. The comptroller, or his or her designate, shall at all reasonable times have full access to said books and records.
E. On behalf of the city, the comptroller is authorized to renew any existing agreement for collection of the tax imposed by this chapter, in which case the terms of the agreement shall control over any contrary provisions in subsections A through D of this section.
(Added Coun. J. 11-10-94, p. 59125; Amend Coun. J. 12-4-02, p. 99931, § 2.2; Amend Coun. J. 12-14-05, p. 66648, § 1; Amend Coun. J. 11-19-08, p. 48243, Art. I, § 4; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)