(A) The Lessor of each Hotel within the City shall file returns and remit collected taxes, to the Finance Department showing tax receipts received with respect to each Hotel during each monthly period commencing on January 1, 2021, and continuing on the first day of every month thereafter on forms prescribed by the City. The return shall be due on or before the 25th day of the calendar month succeeding the end of the monthly filing period. Each Lessor shall file an application with the City Clerk for a City Taxpayer Identification Number prior to filing its first tax return.
(B) In case any person or entity who is required under this section to file a tax return with the city fails to file the return and pay the tax when and as required by this section, the provisions of § 116.12(K)(2) of the Code of Ordinances shall apply with respect to late filing and late payment penalties, and the provisions of § 116.12(K)(1) shall apply with respect to interest to be assessed on a late payment, underpayment or nonpayment of the tax. The first taxing period for the purpose of this chapter shall commence on January 1, 2021; and the tax return and payment for such period shall be due on or before February 25, 2021. Thereafter, reporting periods and tax payments shall be in accordance with the provisions of this chapter. At the time of filing such tax returns, the owner shall pay to the Finance Department all taxes due for the period to which the tax return applies.
(C) Any officer, employee, partner, member or manager for any person who is or of any entity which is an owner subject to the provisions of this section, and who has the control, supervision or responsibility for collecting tax proceeds, filing returns, and transmitting collected tax proceeds of the tax imposed by this section, and who willfully fails to file such return or transmit to the city any tax proceeds so collected, shall be personally liable for any such amounts collected, including interest and penalties thereon, if after proper proceedings for the collection of such amounts such entity is unable to pay such amounts to the city, and the personal liability of such officer, employee, partner, member or manager, as provided in this section, shall survive dissolution of the entity. For purposes of this section, a person willfully fails to act if he takes any conscious and voluntary action intending not to perform any of the entity’s duties hereunder, including but not limited to the utilizing of tax proceeds collected under this section to pay any other obligations of the entity.
(D) As compensation for services rendered in the collection and prompt payment of this tax, the person filing the tax return may retain an amount equal to 1% of the tax due.
(E) Any payment made by check which is returned because of insufficient funds may result in the Finance Department requiring that all future payments be made by cashier's check or money order.
(Ord. 6699, passed 9-20-79; amend. Ord. 6720, passed 12-18-79; amend. Ord. 8358, passed 5-4-04; Am. Ord. 8492, passed 8-1-06; Am. Ord. 9199, passed 4-16-19; Am. Ord. 9284, passed 10-6-20)