Owners shall transmit to the treasurer, in a manner chosen by the treasurer, on or before the twentieth (20th) day of each calendar month, a sum of money equal to the tax imposed on the renting of hotel rooms for the preceding calendar month; and simultaneously therewith, shall transmit a report indicating the rental rate from the renting of hotels rooms and such other information as the treasurer may reasonably require for the enforcement of this chapter. The report shall include:
(A) The name of the owner;
(B) The owner's residence address and the address of the principal place of business from which the owner engages in the business of renting, leasing or letting hotel rooms in the city;
(C) Total amount of rental receipts received by the owner during the preceding calendar month from renting, leasing, or letting hotel rooms during such preceding calendar month;
(D) Total amount of rental receipts received by the owner during the preceding calendar month from renting, leasing or letting hotel rooms to permanent residents during such preceding calendar month;
(E) Total amount of other exclusions from gross rental receipts as allowed by this chapter;
(F) Gross rental receipts which were received by the owner during the preceding calendar month;
(G) The amount of the tax due;
(H) The amount of penalty due, if any; and
(I) Such other information as may from time to time be required by the treasurer.
The treasurer, upon written request from any owner whose average monthly tax liability to the city under this chapter does not exceed two hundred dollars ($200.00), may authorize such owner to submit the report and remit the tax on a quarterly basis, on or before the twentieth (20th) day following the conclusion of each quarter. (Ord. 3374, 10-16-2023)