Each operator shall, on or before the fifteenth day of each month, make a return to the Administrator, on forms provided by the Administrator, of the total rents charged and received, and the amount of tax collected for temporary occupancies during the preceding calendar month. All claims for exemptions from the tax filed by occupants with the operator during the reporting period shall be filed with the report. At the time the return is filed, the full amount of the tax collected shall be remitted to the Administrator. The Administrator may require further information in the return if the information is pertinent to the collection of the tax. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Administrator. All returns and payments submitted by each operator shall be treated as confidential by the Administrator, and shall not be released by him except upon order of a court of competent jurisdiction, or to an officer or agent of the United States, the State, the County or the City, for official use only.
(Ord. 14-46. Passed 9-18-14.)