A. On or before the thirtieth day of each calendar month, using tax return forms provided by the Finance Department, each Self-Storage Facility in the City shall file, with the Finance Department, a tax payment and a monthly tax return showing tax receipts with respect to the Self-Storage Facility Rental Tax from the prior month.
B. The City, in its discretion, may request from the Self-Storage Facility evidence documenting reported rentals. Any failure to supply documentation to substantiate correct payment shall be deemed a violation of this Code.
C. If any Self-Storage Facility owner, manager, or operator fails to collect the Self-Storage Facility Rental Tax, the owner shall remain liable for the Self-Storage Facility Rental Tax not collected and shall pay the amount of the Self-Storage Facility Rental Tax due to the City in accordance with this Chapter.
D. Optional: Every owner, manager or operator of a Self-Storage Facility in the City shall be entitled to retain five percent (5%) of all tax monies collected to defray the administrative burdens and costs associated with serving as tax collector for the City. The retained percentage shall be shown as a debit on the tax form filed with the City with the remainder of the tax revenues turned over to the City together with the corresponding tax return.
(Ord. 22-43, 6-20-2022)