Every owner, firm, manager or operator of motel or hotel accommodations within the city shall file a sworn tax return on a monthly basis with the Treasurer of the city, upon such forms as provided by the Treasurer, showing motel or hotel accommodations leased or rented during the preceding month and tax receipts received and remitted. At the time of filing of the tax return, the owner, firm, manager or operator of motel or hotel accommodations shall pay to the Treasurer all taxes due for the period to which the return applies. The remittance and return shall be due on the last day of the month following the month for which the return and remittance is made.
(Prior Code, § 36.083) (Ord. 97-O-1597, passed 1-2-1997)