(a) Each vendor shall, on or before 13th day of each month, complete and file a full return with the Director of Finance, or his approved agent, for the preceding month on the form prescribed, showing all of the information required thereon, including the amount of the tax due the City of Garfield Heights from the vendor.
(b) The monthly returns shall be submitted to the Director of Finance, or his agent, with payment of the amount of tax due thereon.
(c) Upon receiving the monthly returns with the proper payment, the Director of Finance, or his agent, shall promptly stamp or otherwise mark on all copies the date received and the amount of the payment received.
(d) Upon receipt of the tax revenue imposed under this Chapter, the Finance Director shall deposit all revenues, including any and all interest or penalties thereon, to the credit of the General Fund: Local Tax Effort: Excise Lodging Tax line item.
(e) Upon application of the vendor, in writing and for good cause shown, the Finance Director, or his agent, may extend the time for making and filing returns. Also, the Finance Director, upon consultation with the agent, if such is the case, may reduce or abate any and all interest and penalties that may be due hereunder.
(f) Any vendor who fails to file a complete return, postmarked on or before the 13th day of each month, with the payment of the amount of tax due thereon, shall forfeit and pay into the City of Garfield Heights Treasury interest at the rate of one percent (1%) per month from the time when the tax became due until paid and penalty at the rate of twenty-five percent (25%) of the amount of the tax due and such may be collected by assessment in the manner provided herein.
(g) The form of the return shall be prescribed by the Director of Finance, or with his approval, by his agent.
(Ord. 81-2002. Passed 11-11-02.)