(a) On the 15th day of the month following each month in which a tax is earned, every person required by this article to collect the tax shall file a report with the director showing:
(1) the consideration paid for all occupancies in the preceding month;
(2) the amount of the tax collected on the occupancies; and
(3) any other information the director may reasonably require.
(b) Every person required by this article to collect the tax shall pay the tax due on all occupancies in the preceding month to the director at the time of filing the report required under Subsection (a) of this section.
(c) Every person collecting a tax under this article may deduct a one percent collection fee from the gross amount of tax collected on all occupancies in the preceding month if the tax is paid to and received by the director no later than the 15th day of the month following the month in which the tax is required to be collected. If the 15th day falls on a weekend or holiday, the director must receive the tax by the next business day. If the tax is paid by mail, the date of receipt by the director is the date postmarked by the U. S. Postal Service.
(d) Each remittance of a tax required by this article must contain the following statement and representation:
The tax remitted and paid to the City of Dallas with this report was collected pursuant to the requirements of Article V, Chapter 44, Dallas City Code, as amended.
(Ord. Nos. 12470; 17955; 23555)