(A) Every operator, on or before the fifteenth day of each month, shall file with the Tax Collector a return of occupancy and of rents and of the taxes payable thereon for the preceding calendar month. The date of filing shall be the date of delivery to the Tax Collector.
(B) (1) The Tax Collector may permit or require returns to be made by shorter or longer periods and upon such dates as he or she may specify.
(2) The form of return shall be prescribed by the Tax Collector, and shall contain such information as he may deem necessary for the proper administration of this code.
(3) The Tax Collector may require amended returns to be filed within 20 days after notice, containing the information specified in the notice.
(C) If a return required by this subchapter is not filed or if a return when filed is incorrect or insufficient on its face, the Tax Collector shall take the necessary steps to enforce the filing of a return or an amended return.
(Ord. 2001-02, passed 1-16-01) Penalty, see § 10.99