2-8-7: COMPUTATION AND COLLECTION OF OCCUPATIONAL TAX:
The City Finance Officer is authorized to determine and compute the tax in accordance with this chapter. The occupational tax assessed pursuant to this chapter shall be remitted by the twentieth day of each month to the City, based on the previous calendar-month tax collections. Should the twentieth day of the month fall on a Saturday, Sunday or a holiday observed by the City, the occupancy tax remittance shall be due on the first business day immediately following the twentieth. The City Finance Officer or their designee shall be authorized to audit the books, ledgers, or franchise reports of any hotel, motel, or lodging establishment subject to the terms of this chapter, including the right to inspect daily reports of such hotels and motels so as to ensure that any occupancy tax is properly remitted to the City. The City may seek injunctive relief against any hotel, motel, or lodging establishment which does not remit the proper amount of tax monies when due. Each hotel, motel, or lodging establishment subject to this chapter shall keep accurate records of amounts collected from transient guests for review by the City Finance Officer or their designee. (Ord. O2023-07, 10-16-2023)