(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 such 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) Filing returns.
(1) The tax levied hereunder shall be due and payable to the director or the Oklahoma Tax Commission pursuant to an agreement to collect municipal lodging taxes. The tax shall be due on the first day of each month, except as herein provided, by any person liable for the payment of any tax due under this article. For the purpose of ascertaining the amount of the tax payable under this article, it shall be the duty of all operators, on or before the 20th day of each month, to deliver to the director or the Oklahoma Tax Commission, upon forms prescribed and furnished by him, returns, under oath, showing the gross receipts or gross proceeds arising from rents received from occupancy of hotel rooms during the preceding calendar month. Such returns shall show such further information as the director or the Oklahoma Tax Commission may require to correctly compute and collect the tax herein levied. In addition to the information required on returns, the director or the Oklahoma Tax Commission may request and the operator shall furnish any information deemed necessary for a correct computation of the tax levied herein. Such operator shall compute and remit to the director or the Oklahoma Tax Commission the required tax due for the preceding calendar month. The remittance or remittances of the tax shall accompany the returns herein required. If not paid on or before the 20th of such month, the tax shall be delinquent from such date. Reports timely mailed shall be considered timely filed. If a report is not timely filed, interest shall be charged from the date the report should have been filed until the report is actually filed.
(2) The director may permit or require returns to be made by shorter or longer periods and upon such dates as he may specify. The form of return shall be prescribed by the director and shall contain such information as he may deem necessary for the proper administration of this article. The director may require amended returns to be filed within 20 days after notice, which amended return shall contain the information specified in the notice.
(Ord. 3034, passed 6-16-98; Am. Ord. 3366, passed 1-18-22)