(a) Each vendor shall, on or before the twentieth day of each month, make and file an excise tax return of the preceding month, on forms prescribed by the Director of Finance, showing the receipts from furnishing lodging, the amount of tax due from the vendor to the City for the period covered by the return and such other information as the Director of Finance believes necessary for the proper administration of this chapter. The Director of Finance may extend the time for making and filing returns. Returns shall be filed by mailing them to the Director of Finance, together with payment of the amount of tax shown to be due thereon.
(b) The Director of Finance may authorize vendors whose tax liability is not such as to merit monthly returns, as determined by the Director of Finance upon the basis of administrative costs to the City, to make and file returns at less frequent intervals. Such authorization shall be in writing and shall indicate the intervals at which returns are to be filed.
(c) The Director of Finance shall stamp or otherwise mark on each return the date it is received by him and shall also show thereon by stamp or otherwise the amount of payment received with the return. Any vendor who fails to file a return under this chapter shall, for each day he so fails, forfeit and pay into the City treasury the sum of one dollar ($1.00).
(d) The Director of Finance, if he deems it necessary in order to insure the payment of the tax imposed by this chapter, may require returns and payments be made for other than monthly periods. The returns shall be signed by the vendor or his authorized agent.
(Ord. 98-48. Passed 10-5-98.)