(A) (1) Every operator shall file monthly with the Department a return of occupancy showing the number of hotel or motel rooms rented during each calendar month and of the municipal service motel/hotel tax payable thereon on forms prescribed by the Department. The return shall be due on or before the 15th day of the calendar month succeeding the end of the month filing period. A separate return shall be filed for each place of business within the City regardless of ownership.
(2) The first taxing period for the purpose of this Ordinance shall commence on July 1, 2003, and the tax return and payment for such period shall be due on or before August 15, 2003. Thereafter, reporting periods and tax payments shall be in accordance with the provisions of this Ordinance. At the time of filing such tax returns, the operator shall pay the full amounts of all tax due hereunder.
(B) If for any reason any tax is paid when due, a penalty at the rate of one percent (1%) per 30-day period or portion thereof from the date of delinquency shall be added and collected.
(Prior Code, Art. 28, Part II, § 5)