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3.24.070 Returns and remittances.
   The tax imposed under Section 3.24.030 of this chapter is:
   A.   Due to the tax administrator at the time it is collected by the operator; and
   B.   Becomes delinquent and subject to penalties if not received by the tax administrator on or before the last working day of the month following the close of each calendar month.
(Ord. 3 § 1 (part), 1991: prior code § 3.24.070)
3.24.080 Reporting and remitting.
   Each operator shall, on or before the last working day of the month following the close of each calendar month, file a return with the tax administrator on the forms provided by him or her, of the total rents charged or chargeable as provided in Section 3.24.030 of this chapter, whether or not received, including any rentals charged for occupancies exempt under the provisions of Sections 3.24.020 and 3.24.040 of this chapter and the amount of tax collected for transient occupancies. Each such return shall contain a declaration under penalty of perjury, executed by the operator or his or her authorized agent, that to the best of the signatories knowledge, the statements in the return are true, correct and complete. Amounts claimed on the return as exempt from the tax pursuant to Sections 3.24.020, 3.24.040 and 3.24.150 of this chapter shall be fully itemized and explained on the return or supporting schedule. In determining the amount of "taxable receipts" on the tax return, "rent" as defined in Section 3.24.020, may not be reduced by any business expenses including but not limited to the amount of service charges deducted by credit card companies or commissions paid to travel agencies. At the time the return is filed, the tax fixed at the prevailing transient occupancy tax rate for the amount of rentals charged or chargeable, which are not exempt from tax under Sections 3.24.020, 3.24.040 and 3.24.150 shall be remitted to the tax administrator. The tax administrator may establish other reporting periods and may require a cash deposit or bond or a separate trust fund bank account for any permit holder if he or she deems it necessary in order to insure collection of the tax and he or she may require further information in the return. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the city until remittance thereof is made to the tax administrator. (Ord. 3 § 1 (part), 1991: prior code § 3.24.080)
3.24.090 Cessation of business.
   Each operator shall notify the tax administrator, ten days prior to the sale or cessation of business for any reason and returns and remittances are due immediately upon the sale or cessation of business.
(Ord. 3 § 1 (part), 1991: prior code § 3.24.090)
3.24.100 Delinquency.
   Any operator who fails to remit any tax to the city or any amount of tax required to be collected and remitted to the city including amounts based on determination made by the tax administrator under Section 3.24.120 of this chapter, within the time required, shall pay a penalty of ten percent of the tax or amount of the tax in addition to the tax or amount of tax plus interest at the rate of one-half percent per month, or fraction thereof, from the date on which the tax or the amount of tax required to be collected becomes delinquent until the date of remittance or payment. Any operator who fails to pay any penalty imposed under this section within ten days after receipt of notice thereof shall pay interest thereon at the rate of one-half of one percent per month, or fraction thereof from the date on which the penalty becomes due and payable to the city until the date of payment.
(Ord. 3 § 1 (part), 1991: prior code § 3.24.100)
3.24.110 Fraud.
   If the tax administrator determines that the failure to make any remittance or payment due under this chapter is due to fraud, a penalty on one hundred (100) percent of the amount of the tax and penalties shall be added thereto in addition to the penalties stated in Section 3.24.100 of this chapter.
(Ord. 3 § 1 (part), 1991: prior code § 3.24.110)
3.24.120 Failure to collect and report tax--Determination of tax administrator.
   If any operator fails or refuses to collect the tax and to make, within the time provided in this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the tax administrator shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the tax administrator procures such facts and information as he or she is able to obtain upon which to base the assessment of any tax imposed by the chapter payable by any operator who has failed or refused to collect the same and make such report and remittance, he or she shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter. In case such determination is made, the tax administrator shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his or her last known address. Such operator may within ten days after the serving or mailing of such notice make application in writing to the tax administrator for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the tax administrator shall become final and conclusive and immediately due and payable. If such application is made, the tax administrator shall give not less than five days written notice in the manner prescribed in this chapter to the operator to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing the tax administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of the determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen (15) days unless an appeal is taken as provided in Section 3.24.130 of this chapter. (Ord. 3 § 1 (part), 1991: prior code § 3.24.120)
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