(a) On the 15th day of the month following each month in which a tax is required to be collected under this article, the owner of a motor vehicle required to collect the tax shall file a report with the director showing:
(1) the consideration paid for all rentals in the preceding month;
(2) the amount of the tax collected on the rentals; and
(3) any other information the director may reasonably require.
(b) Every owner of a motor vehicle required by this article to collect the tax shall pay the tax due on all rentals in the preceding month to the director at the time of filing the report required under Subsection (a) of this section.
(c) Every owner of a motor vehicle collecting a tax under this article may deduct a one percent collection fee from the gross amount of tax collected on all rentals 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 taxes are 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) The owner of a motor vehicle used for rental purposes shall keep for four years records and supporting documents (except that mileage records are not required) containing the following information:
(1) the amount of gross rental receipts received from the rental of the motor vehicle; and
(2) the amount of tax imposed under this article and paid to the city on each motor vehicle used for rental purposes by the owner. (Ord. 23456)