(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)