(A) The hotel customer pays the local hotel occupancy tax to the hotel. The hotel then remits the tax to the city on a quarterly basis.
(B) The City Secretary will send a tax return form to each hotel business by the last day of a fiscal quarter.
(C) The hotel business will complete the designated tax return form, attach a copy of the hotel’s tax report completed for the State Comptroller, pay the tax amount and return them to the City Secretary by the thirtieth of the month following a fiscal quarter (i.e., January, April, July or October).
(D) The city may use the state report data to check the completeness of the local report.
(E) The city may request hotel occupancy tax audit information from the State Comptroller. However, the city must keep such information confidential and use the information only for enforcement or administration of the city’s hotel tax.
(Ord. 1204-2, passed 12-13-2004)