(A) Each hotel/motel operator shall keep accurate and complete records of taxable sales charges, together with a record of the tax collected thereon. Such record and document shall be kept and maintained for a period of three years.
(B) The tax imposed by this subchapter shall be due and payable in monthly installments on or before the fifteenth day of the calendar month succeeding the month in which the tax accrued; provided, that for credit sales in which the tax authorized by this subchapter is not collected by the hotel/motel operator at the time of such sales, such tax shall not, for the purposes of this subchapter, be regarded as having accrued until the date on which it is either received by the hotel/motel operator or upon expiration of the 30-day payment period set forth in § 34.03, whichever shall first occur, The hotel/motel operator shall on or before the fifteenth day of each month, prepare and deliver to the city a return for the preceding month in a form and containing such information as required by the City Clerk. Such form shall include all information necessary for computation, collection and subsequent distribution as the city may require. A remittance for the amount of tax due shall accompany each return. Each return shall be signed by the hotel/motel operator or his or her duly authorized agent.
(Ord. passed 2-10-2009) Penalty, see § 34.99