(A) The room tax imposed by § 3.6.16 for each calendar quarter is due and payable and must be received in the office of the City Treasurer on or before the last business day of the following month succeeding the calendar quarter for which it is imposed.
(B) A return shall be filed with the City Treasurer on or before the same date on which such tax is due and payable. Such return shall be on a form provided by the City and shall show the gross receipts of the preceding calendar quarter from such retail furnishing of rooms or lodging, the amount of taxes imposed for such period, and such other information as the City Treasurer deems necessary, provided it is directly related to the tax. Nothing herein shall prevent the City Treasurer from making a determination of tax at any time.
(Ord. 708/95, passed 3-8-95; Am. Ord. 1008, passed 9-6-16) Penalty, see § 3.6.99