(A) The taxes imposed by this chapter shall be paid by the operator to the city monthly, not later than 25 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 such forms and containing such information as the city may require. The return shall contain the following minimum information:
(1) The total amount collected for lodging during the period covered by the return;
(2) The amount of the tax required to be collected during the period covered by the return;
(3) The signature of the person filing the return or that of his or her agent duly authorized in writing;
(4) The period covered by the return; and
(5) The amount of uncollectible rental charges subject to the lodging tax.
(B) The operator may offset against the taxes payable with respect to any reporting period the amount of taxes imposed by this chapter previously paid as a result of any transaction, the consideration for which became uncollectible during such reporting period, but only in proportion to the portion of such which became uncollectible.
(Ord. 2023-05, passed 6-5-2023) Penalty, see § 116.99