The hotel/motel occupancy tax shall be collected by the person who operates a hotel/motel and shall be remitted with a hotel/motel tax return to the Tax Collector, on January 15, April 15, July 15 and October 15, annually, for the calendar quarter immediately preceding the remittance date, less an administrative fee to be retained by the person who remits the tax of 1% of the amount remitted. The Tax Collector shall mail to each hotel/motel operator a tax return before the end of the calendar quarter in which the hotel occupancy tax is due.
(Ord. 131201, passed 12-10-2013)