Each certified short-term rental business under the provisions of this chapter shall file a quarterly tax return with the Commissioner of the Revenue, indicating for the previous quarter:
(a) The total business gross receipts of the return filer;
(b) The gross proceeds derived from the short-term rental business;
(c) All rental gross proceeds claimed to be exempt from the short-term rental tax and documentation of each such claim; and
(d) The total short-term rental tax due the County for the previous quarter's short-term rental business.
The quarterly returns of the tax shall be filed with the Commissioner of the Revenue on or before the fifteenth day of each of the months of April, July, October and January, representing, respectively, the gross proceeds and taxes collected during the preceding quarters ending March 31, June 30, September 30 and December 31. The short-term rental business shall pay the tax so assessed to the Treasurer not later than the last day of the month following the end of the calendar quarter.
(Ord. 89-14. Passed 9-19-89; Ord. 18-20. Passed 11-14-18; Ord. 20-13. Passed 12-9-20.)