(A) The hotel accommodation tax shall be paid to the City Treasurer by the operator on a monthly basis. The hotel accommodations tax shall be due on or before the fifteenth day of the succeeding calendar month.
(B) The operator of each hotel accommodation within the city shall file sworn tax statements with the City Treasurer on a monthly basis at the same time that the hotel accommodation tax is remitted. The tax statements accompanying payment of the hotel accommodation tax shall show tax receipts received with respect to each individual hotel accommodation room in the preceding monthly period, upon forms provided by the City Treasurer. If an operator provides accommodations for both permanent residents and other guests staying for shorter durations, the tax statements shall clearly indicate all rental, leasing and letting activity with respect to permanent residents and designate the gross receipts that are exempt from the computation of the tax due.
(Ord. 2006-12-0075O, passed 12-12-2006)