Each transient operator shall, on or before the last day of each month, make a return to the finance director, on forms provided by the finance director, of the total rents charged and the amount of tax due for transient occupancies for the preceding month. At the time the return is filed, the full amount of the tax due shall be remitted to the finance director. Returns and payments are due immediately upon cessation of business for any reasons. All taxes due by operators pursuant to this chapter shall be held in trust for the account of the city until payment thereof is made to the finance director.
(Prior code § 25.81 (Ord. 849 §1 (part), Ord. 1972 §2, Ord. 2113 §1), Ord. 2268)