(A) At the time of filing a return of occupancy and of rents, each operator shall pay to the City Manager the taxes imposed by this article upon the rents included in the return, as well as all other ironies collected by the operator acting or purporting to act under the provisions of this article.
(B) All the taxes for the period for which a return is required to be filed shall be due from the operator and payable to the City Manager on or before the date fixed for the filing of the return of the period, without regard to whether a return is filed or whether the return which is filed correctly shows the amount of rents and the taxes due thereon.
(Ord. 3034, passed 6-16-98)