(A) (1) Lodging tax is due quarterly on the twentieth day following the end of the preceding quarter – January 20, April 20, July 20 and October 20. On or before these dates, each operator shall make and file a return for the preceding three months on forms prescribed by the City Auditor.
(2) Such returns shall show the receipts from furnishing lodging, the amount of tax due from the operator to the city for the period covered by the return and such other information as the City Auditor deems necessary for the proper administration of this subchapter.
(3) The City Auditor may extend the time for making and filing returns. Returns shall be filed by delivering or mailing the same to the City Auditor together with payment of the full amount of tax shown to be due thereon. To meet this requirement, the tax return and payment must be mailed with a dated postmark. The postmark must be dated on or before the day the return is due. For all other delivery forms, the tax return and payment must be received on or before the last business day before the day the return is due.
(B) All claims for exemptions from tax filed by transient guests with the operator during the reporting period shall be filed with the return.
(C) All returns and payments submitted by each operator shall be treated as confidential by the City Auditor and shall not be released except upon order of a court of competent jurisdiction or to an officer or agent of the United States, the state, the county or the city for official use only.
(D) If, for any reason, the lodging establishment shall cease doing business in the city, all returns and payments are due immediately upon cessation of business.
(E) All taxes collected by operators pursuant to this section shall be held in trust for the account of the city until payment thereof is made to the City Auditor.
(F) The City Auditor, if he or she deems it necessary in order to ensure the payment of the tax imposed by this section, may require returns and payments to be made for other than twice-yearly periods. The returns shall be signed by the operator or his or her authorized agent.
(Ord. 47-21, passed 6-28-2021)