(A) The taxes imposed by this chapter shall be paid by the operator to the city monthly not later than 20 days after the end of the month in which the taxes were collected.
(1) At the time of payment, the operator shall submit a return upon forms and containing information as the city may require.
(2) The return shall contain the following minimum information:
(a) The total amount of rent collected for lodging during the period covered by the return;
(b) The total amount of exemptions;
(c) The amount of tax required to be collected and due for the period;
(d) The signature of the person filing the return or that of his or her agent duly authorized in writing;
(e) The period covered by the return;
(f) The amount of uncollectible rental charges subject to the lodging tax; and
(g) A certification, of accuracy attested to by the person signing the form for submission to the city.
(B) The operator may offset against the taxes payable with respect to any reporting period, the amount of taxes imposed by this chapter previously paid as a result of any transaction, the consideration for which became uncollectible.
(2003 Code, § 12.06) (Ord. 91, passed 11-24-2000)