§ 121.05  QUARTERLY REPORTS AND PAYMENT OF TAXES.
   (A)   Not later than the last day of the month following each quarterly period the person required to collect the tax imposed by this chapter shall file a report with the tax assessor-collector showing the price paid for all room occupancies in the preceding quarter, the amount of the tax collected on such occupancies, and any other information the tax assessor-collector may reasonably require.  The report shall be in a form prescribed by the tax assessor-collector.
   (B)   The person required to collect the tax imposed by this chapter shall pay the tax due at the time of filing the report required by this section.
(Ord. 98-46, passed 11-24-98)