183.06 RETURNS REQUIRED.

   Each vendor shall, on or before the last day of the month, make and file a return for the preceding month, on forms prescribed by the Administrator, 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 Administrator deems necessary for the proper administration of this chapter. The Administrator may extend the time for making and filing returns. Returns shall be filed by delivering or mailing the same to the Administrator together with payment of the full amount of tax shown to be due thereon.

   The Administrator may authorize vendors whose tax liability is not such as to merit monthly returns, as determined by the Administrator upon the basis of administrative costs of 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.

   All claims for exemption from tax filed by transient guests with the vendor during the reporting period shall be filed with the return.

   All returns and payments submitted by each vendor shall be treated as confidential by the Administrator and shall not be released by him except upon order of a court of competent jurisdiction or to an officer or agent of the United States, the State, the County or the City, for official use only.

   The Administrator, 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. 1972-27. Passed 3-14-72.)