(A) Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the Town Manager, make a return to the Town Manager on forms provided by the town of the total rents charged and received and the amount of tax collected for hotel user occupancies. The Town Manager may establish shorter reporting periods for any certificate holder, if necessary, in order to insure collection of the tax and the Town Manager may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason.
(B) All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the town until payment thereof is made to the Town Manager.
(Prior Code, § 3.32.060) (Ord. 641, passed - -1995; Am. Ord. 669, passed - -1997)