Each operator shall, on or before thirty (30) days following the preceding month, make a return to the Clerk of the total rents charged and received and the amount of tax collected for transient occupancies during the proceeding calendar month. All forms will be provided by the Clerk at Village Hall upon request from the operator. All claims for exemption from the tax filed by occupants with the operator during the reporting period shall be remitted with the report. At the time the return is filed, the full amount of the tax collected shall be remitted to the Clerk. The Clerk may require further information in the return if such information is pertinent to the collection of the tax. Returns and payments are due immediately upon cessation of business for any reason. All tax collected by operators pursuant to this chapter shall be held in trust for the accounts of the Village until payment thereof is made to the Clerk. All returns and payments submitted by each operator shall be treated as confidential by the Clerk, and shall not be released by him except upon order of a court of competent jurisdiction, or to an officer or agent of the United States, the States, the County or the Village, for official use only.
(Ord. 99-108. Passed 12-13-99.)
(Ord. 99-108. Passed 12-13-99.)