Each vendor shall on or before the last day of August 2002, and on or before the last day of each month thereafter, make and file a return for the preceding month, on forms prescribed by the Tax Administrator, showing the receipts from furnished 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 Tax Administrator deems necessary for the proper administration of this chapter. The Tax Administrator may extend the time for making and filing returns. Returns shall be filed by mailing the same to the Tax Administrator of the City of Gallipolis, Ohio, together with payment of the amount of tax shown to be due thereon.
The Tax Administrator may authorize vendors whose tax liability is not such as to merit monthly returns, as determined by the Tax Administrator 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.
The Tax Administrator shall stamp or otherwise mark on all returns the date received and shall also show thereon by stamp or otherwise the amount of payment received with the return. Thereafter, the Tax Administrator shall immediately transmit all returns filed under this chapter to the Auditor. Any vendor who fails to file a return under this chapter shall, for each day he so fails, forfeit and pay into the sum of one dollar.
The Tax Administrator, if deemed necessary in order to insure the payment of the tax imposed by this chapter, may require returns and payments to be made for other than monthly periods. The returns shall be signed by the vendor or his authorized agent.
(Ord. 2002-25. Passed 4-2-02.)