Each operator shall, on or before the last day of the month following the preceding month, or at the close of any longer reporting period which may be established by the Director of Finance, make a return to the Director, on forms provided by the Director, of the total rents charged and received and the amount of Hotel-Motel Tax collected during the reporting period as established by the Director. 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 establish longer or shorter reporting periods for any Certificate holder if he or she deems it necessary in order to ensure collection of the tax and he or she may require further information in the return if such information is pertinent to the collection of the tax. Returns and payment are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Director. All returns and payments submitted by each operator shall be confidential and shall not be released by the Director 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 City for official use only.
(Ord. 73-41. Passed 11-27-73.)