(A) It shall be the responsibility and duty of the City Administrator or a designee to collect all amounts due the city from the owners, operators, persons or entities which receive consideration for the rental of a long-term stay hotel room and licensees of hotels in the city,
(B) A sworn monthly hotel occupancy tax return shall be filed with the city by each owner, operator, persons or entities which receive consideration for the rental of a long-term stay hotel room or licensee of each hotel in the city, on forms prescribed by the city, showing all receipts from each renting, leasing or letting of rooms during the preceding month. This monthly tax return shall be filed with the city by the 15th day of the month for the preceding month's receipts.
(C) Each return shall be accompanied by payment to the city of all taxes due and owing for the month covered by the return.
(Ord. 05-48, passed 4-11-06; Am. Ord. 08-2, passed 5-13-08; Am. Ord. 11-36, passed 12-13-11; Am. Ord. 13-54, passed 11-12-13)