(a) Each vendor shall on or before the last day of the next following month make and file a return for the preceding month on forms prescribed by the Tax Administrator, showing the receipts from furnishing lodging, the amount of tax due from the vendor to the City for the period covered by the return and such other information as the Tax Administrator deems necessary for the proper administration of this chapter. The Tax Administrator may extend the time for making and filing returns. Returns shall be filed by mailing the same to the Tax Administrator, together with payment of the amount of tax shown to be due thereon. All returns shall be signed by the vendor or his authorized agent.
(b) The Tax Administrator may authorize vendors whose tax liability is not such as to merit monthly returns, as determined by the Tax Administrator upon the basis of administrative costs to the City, to make and file returns at less frequent intervals. Such authorization shall be in writing and indicate the intervals at which returns are to be filed.
The Tax Administrator within the office of the Treasurer shall stamp or otherwise mark on all returns the date received by him and shall also show thereon by stamp or otherwise the amount of payment received with the return. Any vendor who fails to file a return under this chapter shall, for each day he so fails, forfeit and pay into the City Treasury the sum of one hundred dollars ($100.00). Each day a vendor fails to file a return under this chapter shall be deemed a separate offense. In addition, the Treasurer shall impose a penalty of not more than 1.5% per month or fraction thereof on all late payment as required hereunder. The Treasurer shall have the authority to abate any fee, penalty, or interest imposed hereunder in the sole discretion of the Treasurer.
(Ord. 10-3. Passed 3-15-10.)