(A) Payment of the local accommodations fee established herein shall be the liability of the consumer of the services. The fee shall be paid at the time of delivery of the services to which it applies and shall be collected by the provider of the services. The city shall provide a form of return which shall be utilized by the provider of the services to calculate the amount of local accommodation fees collected and due. This form shall contain a sworn declaration as to the correctness thereof by the provider of services.
(B) The provider of services shall remit the form and the local accommodations fee to the City Finance Department monthly, not later than the twentieth day of the month, and shall cover accommodation rentals of the previous month.
(Ord. 2000-11, passed 10-16-00)