Each operator shall, on or before the fifteenth day of each month, make a return to the Director, on forms provided by the Director, of the total rents charged and received and the amount of tax collected for transient occupancies during the preceding calendar month. All claims for exemption from the tax filed by occupants with the operator during the reporting period shall be filed with the report. At the time the return is filed, the full amount of the tax collected shall be remitted to the Director. The Director may require further information in the return if such information is pertinent to the collection of the tax. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this subchapter shall be held in trust for the account of the village until payment thereof is made to the Director. All returns and payments submitted by each operator shall be treated as confidential by the Director, and shall not be released by him or her except upon order of a court of competent jurisdiction, or to an officer or agent of the United States, the state, the county or the village for official use only.
(Ord. 2547, passed 8-15-2013)