(A)   On a monthly basis, the owner or owners of each hotel or motel within the city shall file tax returns with the City Treasurer showing tax receipts with respect to each hotel and motel. This obligation shall commence on January 1, 1992. The returns shall be filed on or before the 30th day of the calendar month following the end of the month for which the return is filed. Forms prescribed by the City Treasurer shall be used.
   (B)   The first taxing period for the purpose of this chapter shall commence January 1, 1992, and the tax return and payment for such period shall be due on or before March 2, 1992. Thereafter reporting periods and tax payments shall be in accordance with the provisions of this chapter. The owner shall pay to the City Treasurer all taxes due at the time of the filing of the return.
   (C)   If for any reason any tax is not paid when due, a penalty at the rate of 2% per 30-day period, or portion thereof, from the day of delinquency shall be added and collected. In addition, the general penalty section of the Mattoon Code of Ordinances (§ 10.99) shall apply to any failure to file any return when due or pay any taxes when owed under this section.
(Ord. 91-4662, passed 6-18-1991; Am. Ord. 2003-5164, passed 7-1-2003; Am. Ord. 2010-5304, passed 6-1-2010)