(A) The taxes imposed by this chapter shall be paid by the operator to the city 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 of rent collected for lodging during the period covered by the return;
(2) The amount of tax required to be collected and due for the period;
(3) The signature of the person filing the return or that of an agent duly authorized in writing;
(4) The period covered by the return;
(5) The amount of uncollectible rental charges subject to the lodging tax; and
(6) A copy of the Minnesota State Sales and Use Tax Return submitted by the operator for the period covered by the return.
(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 consideration which became uncollectible.
(Ord. 20180621-03, passed 6-21-18) Penalty, see § 117.99