(a) Each vendor shall, on or before the last day of October, 1989, and before the 28th day of each month immediately following thereafter, make and file a return for the preceding month, on forms prescribed by the Auditor, showing the receipts from furnishing lodging, the amount of tax due from the vendor to the City for the period covered by the return and such other information as the Auditor deems necessary for the proper administration of this chapter. If the 28th falls on a holiday or weekend, that tax is due on the last business day preceding the 28th . The Auditor may extend the time for making or filing returns.
(Ord. 65-2010. Passed 12-6-10.)
(Ord. 65-2010. Passed 12-6-10.)
(b) Returns shall be filed by mailing the same to the City Auditor, together with payment of the amount of tax shown to be due thereon.
(Ord. 73-89. Passed 9-18-89.)
(Ord. 73-89. Passed 9-18-89.)
(c) The Auditor may authorize vendors whose tax liability is not such as to merit monthly returns, as determined by the Auditor upon the basis of administration costs to the City, to make and file returns at less frequent intervals. Such authorization shall be in writing and shall indicate the intervals at which returns are to be filed.
(d) The Auditor shall stamp or otherwise mark on all returns the date received by him and shall also show thereon by stamp or otherwise the amount of payment received with the return. Any vendor who fails to file a return under this chapter shall, for each day he so fails, forfeit and pay into the City the sum of the five dollar ($5.00).
(e) The Auditor, if he deems it necessary in order to insure the payment of the tax imposed by this chapter, may require returns and payments to be made for other than monthly periods. The returns shall be signed by the vendor or his authorized agent.
(Ord. 65-2010. Passed 12-6-10.)
(Ord. 65-2010. Passed 12-6-10.)