(A) The operator shall be responsible for the collection of tax from the occupant and shall be liable to the city for the tax.
(B) It shall be the duty of every operator to keep and preserve suitable records of every occupancy and of all rent paid, charged or due thereon and of the tax payable thereon in a form as the City Manager may by regulation require. All records shall remain in the city and be available for inspection and examination at any time upon demand by the City Manager or duly authorized agent or employee of the city, and shall be preserved for a period of three years, unless the City Manager has authorized in writing their destruction within that period or may require that they be kept longer. The burden of proving that a sale was exempt from this tax shall be upon the operator who made the sale.
(C) (1) Every operator shall file with the City Manager a return of occupancy and of rents and of the taxes payable thereon for the period ending March 31, June 30, September 30, and December 31 of each year from the effective date of this article.
(2) The City Manager may permit or require returns to be made by shorter or longer periods and upon the dates as he or she may specify. The form of return shall be prescribed by the City Manager and shall contain the information as he or she may deem necessary for the proper administration of this article. The City Manager may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice.
(Ord. 3034, passed 6-16-98)