The tax authorized by this subchapter shall be due and payable in monthly installments on or before the fifteenth day of the calendar month next succeeding the month in which the tax accrued; however, for credit sales in which the tax authorized by this subchapter is not collected by the hotel operator at the time of such sales, such tax shall not, for the purposes of this subchapter, be regarded as having accrued until either the date on which it is received by the hotel operator or the expiration of the 30-day payment period set forth in § 38.103, whichever shall first occur. The hotel operator shall, on or before the fifteenth day of each month, prepare and deliver to the city a return for the preceding month, in the form prescribed by the city. Such form shall include all information necessary for the computation, collection and subsequent distribution of the tax as the city may require. A remittance for the amount of the tax due shall accompany each return. Each return shall be signed by the hotel operator or his or her duly authorized agent.
(Ord. 08-, passed 11-3-2008)