A. The tax levied by this chapter shall be due and payable to the clerk on the first day of each month, except as herein provided, by any person liable for the payment of any tax due under this chapter. For the purpose of ascertaining the amount of the tax payable under this chapter, it shall be the duty of all operators, on or before the fifteenth day of each month, to deliver to the clerk, upon forms prescribed and furnished by the clerk, returns, under oath, showing the gross receipts or gross proceeds arising from rents received from occupancy of hotel rooms during the preceding calendar month. Such returns shall show such further information as the clerk may require to correctly compute and collect the tax levied by this chapter. In addition to the information required on returns, the clerk may request and the operator shall furnish any information deemed necessary for a correct computation of the tax levied herein. Such operator shall compute and remit to the clerk the required tax due for the preceding calendar month. The remittance or remittances of the tax shall accompany the returns herein required. If not paid on or before the fifteenth of such month, the tax shall be delinquent after such date; provided, that no interest or penalty shall be charged on such return if filed on or before the twentieth day of such month.
B. The clerk may permit or require returns to be made by shorter or longer periods and upon such dates as the clerk may specify. The form of return shall be prescribed by the clerk and shall contain such information as the clerk may deem necessary for the proper administration of this chapter. The clerk may require amended returns to be filed with twenty (20) days after notice, which amended return shall contain the information specified in the notice. (Ord. 1700 § 2, 1994)