The person collecting the tax levied under this chapter shall make a report upon such forms and setting forth such information as the Commissioner of the Revenue may prescribe and require. Such reporting shall show the total price paid by the customer for the use or possession of a room or lodging space by or for a transient and the tax required to be collected. The report shall be submitted to the Commissioner of the Revenue, with a remittance of the tax due to the Treasurer. Such reports and remittances shall be made monthly on or before the twentieth day of the month subsequent to the payment of the tax by the transient and thereafter on or before the twentieth day of each month, for the preceding calendar month. The return to the Commissioner of the Revenue shall show the gross receipts, any allowable discounts, deductions, or exemptions, and the rate applied to the resultant net receipts, and shall remit to the Treasurer the total local transient occupancy tax due, as well as any penalties and interest due, arising from all transactions taxable under this ordinance and Article 6, Chapter 38 of Title 58.1 of the Code of Virginia, during the preceding calendar month. Where applicable, the return shall also include the number of room nights and the room tax rate applied, the total amount of room tax due, and any regional transportation transient occupancy taxes due. If the remittance is by check or money order, the same shall be payable to the County of Loudoun. The requirements for accommodation intermediaries are effective retroactively to July 1, 2023. And that the requirements for other providers are effective April 1, 2024. (Ord. 83-07. Passed 6-20-83; Ord. 21-07. Passed 7-14-21; Ord. 23-05. Passed 2-7-23; Ord. 23-14. Passed 10-11-23.)