The tax levied hereunder shall be paid monthly for the preceding month on or before the thirty-first day of each month. Along with remittance of the amount of lodging excise tax due for the preceding month, the owner or person in charge of each hotel shall also remit a written return in such form as the City Finance Director may prescribe showing the amount of transactions in the preceding year and other information necessary to accurately determine the amount of tax due. Any taxpayer who fails to remit timely payment of a tax owed pursuant to this chapter shall be assessed a one-time penalty of one hundred dollars ($100.00). Each month shall be considered a separate taxable period, and shall subject the taxpayer to a separate one hundred dollar ($100.00) penalty for the involved period.
(Ord. 11-11. Passed 6-20-11.)