The taxes imposed by this subchapter shall be paid monthly by the operator to the city not later than 20 days after the end of the month in which the taxes were collected. At the time of payment the operator shall submit a return upon the forms and containing such information as the city may require. The return shall contain the following minimum information. The operator may offset against the taxes, payable with respect to any reporting period, the amount of taxes imposed by this subchapter previously paid as a result of any transaction the consideration for which became uncollectible during the reporting period, but only in proportion to the portion of the consideration which became uncollectible.
(A) The total amount of rent collected for lodging during the period covered by the return.
(B) The total amount of exceptions and exemptions.
(C) The amount of tax required to be collected and due for the period.
(D) The signature of the person filing the return or that of an agent duly authorized in writing.
(E) The period covered by the return.
(F) The amount of uncollectible rental charges subject to the lodging tax.
(1998 Code, § 2.56, Subd. 6)