(A) The person collecting any tax as provided in this subchapter shall make out a report thereof, upon such forms and setting forth such information as the Treasurer may prescribe and require, showing the amount of lodging, charges collected, and the tax required to be collected and shall sign and deliver such reports with the remittance of such tax to the Treasurer.
(B) Such reports and remittances shall be made on or before the twentieth day of each month covering the amount of tax due and collected during the preceding month. When the report deadline and payment deadline fall on a Saturday, Sunday, or legal holiday, then any return by this chapter may be filed or such payment made without penalty or interest on the next succeeding business day.
(1998 Code, § 58-63) (Ord. O-1999-02, passed 6-8-1999; Ord. O-2021-03, passed 6-15-2021; Ord. O-2023-15, passed 9-19-2023)