(a) Payment of the local hospitality tax established herein shall be the liability of the consumer of the services.
(1) The tax shall be paid at the time of delivery of the services to which the tax applies, and shall be collected by the provider of the services.
(2) The County shall promulgate a form of return that shall be utilized by the provider of the services to calculate the amount of the local hospitality tax collected and due to the County. This form shall contain a sworn declaration by the provider of the services as to the correctness thereof.
(b) (1) The tax provided for in this article must be remitted to the County Finance Office:
a. On a monthly basis, when the estimated amount of average tax is more than $50 a month;
b. On a quarterly basis, when the estimated amount of average tax is $25 to $50 a month; and
c. On an annual basis, when the estimated amount of average tax is less than $25 dollars a month.
(2) The closing date for monthly payments is the last day of the month; the closing dates for quarterly payments are the last days of the months of March, June, September and December; and the closing date for annual payments is the last day of December.
(c) The provider of the services shall remit the local hospitality tax collected, when due, to the County by the 20th day of the month following the closing date of the period for which the tax payment is to be remitted.
(1) A payment is considered to be timely remitted to the County if the return has a U.S. Mail postmark date on or before the date the report form is due.
(2) If the 20th day of the month falls on a Sunday or postal service holiday, then payments mailed on the next business day will be accepted as timely filed.
(Ord. 4079, passed 12-12-2006)