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Each person required to be registered hereunder and subject to the tax imposed by this chapter shall, on or before the last day of each calendar month, file a tax return in the office of the City Clerk on a form to be adopted and prescribed by the City Manager which shall include the information required to be reported on the tax return filed by such person with the state Department of Revenue pursuant to the Hotel Operators’ Occupation Tax Act hereinabove cited, for the preceding calendar month, together with a copy of the return filed with the state for such period. In the event any person required to file a return hereunder shall not be required to file a monthly return with the state Department of Revenue pursuant to the Hotel Operators’ Occupation Tax Act, such person shall, upon substantiation of the required filing frequency of the state return, be entitled to file the tax returns due pursuant to this chapter upon the same frequency and for the same period as the state return is required to be filed by such person, with the prior approval of the City Manager.
(Ord. 771, passed 8-5-02)