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Each vendor shall, on or before the twentieth day of each month, make and file a return for the preceding month, on forms prescribed by the Director of Finance, showing the receipts from furnishing lodging, the amount of taxes due from the vendor to the City for the period covered by the return and such other information as the Director deems necessary for the proper administration of this chapter. The Director may extend the time for making and filing returns. Returns shall be filed by mailing the same to the Director, together with payment of the amount of tax shown to be due thereon.
The Director may authorize vendors whose tax liability is not such as to merit monthly returns, as determined by the Director 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 Director shall stamp or otherwise mark on all returns the date received by him and shall also show thereon by stamp or otherwise the amount of payment received with the return. Any vendor who fails to file a return under this chapter, shall forfeit and pay into the City Treasury a penalty equal to ten percent (10%) of the taxes owed.
The Director, if he deems it necessary in order to insure the payment of the taxes imposed by this chapter, may require returns and payment to be made for other than monthly periods. The returns shall be signed by the vendor or his authorized agent.
(Ord. C41-76. Passed 5-17-76; Ord. C123-88. Passed 1-16-89.)