The tax levied hereunder shall be due and payable to the Oklahoma Tax Commission pursuant to an agreement to collect municipal lodging taxes. The tax shall be due on the date of the corresponding due dates as enumerated in 68 Oklahoma Statutes sections 1350 et seq. “Sales Tax Code,” except as herein provided, by any person liable for payment of any tax due under this section. For the purpose of ascertaining the amount of the tax payable under this section, it should be the duty of all operators, on or before the date of corresponding sales tax due date, to deliver to the Oklahoma Tax Commission, upon forms prescribed and furnished showing the gross receipts or gross proceeds arising from rents received from occupancy of hotel rooms during the preceding calendar month. Such returns shall allow any further information as the Oklahoma Tax Commission may require to correctly compute and collect the tax levied herein. In addition to the information required on returns, 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 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 corresponding sales tax due date, 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.
At the time of filing a return of occupancy and of rents, each operator shall pay to the Oklahoma Tax Commission the taxes imposed by this section upon the rents included in such return, as well as all other monies collected by the operator acting or purporting to act under the provisions of this section. All taxes from the period for which a return is required to be filed shall be due from the operator and payable to the Oklahoma Tax Commission on or before the date fixed for the filing of the return for such 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. 2010-8, 11-16-2010, eff. 4-6-2011; amd. Ord. 2021-11, 7-19-2021)