On the first day of the calendar month following each monthly collection/reporting period, every person required in § 32-18 to collect the tax imposed in this article shall file a report with the tax assessor-collector showing the consideration paid for all room occupancies in the preceding month, the amount of the tax collected on such occupancies, and any other information the tax assessor-collector may reasonably require. Such person shall remit the tax due on such occupancies at the time of filing such report.
(1964 Code, § 19A-4) (Ord. 6542, § 1, passed 8-30-1971; Ord. 20486-11-2012, § 3, passed 11-6-2012)