(a) Each operator shall, on or before the last day of each month make and file a return for the preceding month, on forms prescribed by the Director of Finance, showing the receipts from furnishing lodging, the amount of tax due from the operator to the City for the period covered by the return , and the other information as the Director of Finance deems necessary for the proper administration of this Chapter. The Director of Finance may extend the time for making and filing returns. Returns shall be filed by delivering or mailing the same to the Director of Finance together with payment of the full amount of tax shown to be due thereon.
(b) The Director of Finance may authorize operators whose tax liability is not such to merit monthly returns, as determined by the Director of Finance upon the basis of administrative costs of the City, to make and file returns at less frequent intervals. The authorization shall be in writing and shall indicate the intervals at which returns are to be filed.
(c) All claims for exemptions from tax filed by transient guests with the operator during the reporting period shall be filed with the return.
(d) All returns and payments submitted by each operator shall be treated as confidential by the Director of Finance 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 State, the State of Ohio, the County of Montgomery or the City of Moraine, for official use only.
(e) If for any reason, the hotel or motel shall cease doing business in the City, all returns and payments are due immediately upon cessation of business.
(f) All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Director of Finance.
(g) The Director of Finance, if he deems it necessary in order to insure the payment of the tax imposed by this chapter may require returns and payments to be made for other than monthly periods. The returns shall be signed by the operator or his authorized agent. Penalty, see Section 183.99. (Ord. 1460-02. Passed 5-9-02.)