(A) The tax imposed by this chapter shall be paid by the operator to the city monthly, not later than 25 days after the end of the month in which the taxes were collected, or as otherwise provided by rules or regulations of the Board. At the time of payment, the operator shall submit a return on forms and containing information as the city may require.
(B) The return shall contain the following minimum information:
(1) The total amount of rent collected for lodging during the period covered by the return;
(2) The amount of tax required to be collected and due for the period;
(3) The signature of the person filing the return, or that of his or her agent duly authorized in writing;
(4) The period covered by the return;
(5) The amount of uncollectable rental charges subject to the lodging tax;
(6) A copy of the Minnesota State sales tax and use tax return submitted by the operator for the period covered by the return; and
(7) Such other information as the city may, from time to time, in its discretion, require of the operator to verify the lodging tax due.
(C) The operator may offset against the tax payable with respect to any reporting period, the amount of tax imposed by this chapter previously paid as a result of any transaction, the consideration for which became uncollectable during that reporting period, but only in proportion to the portion of the consideration that became uncollectable.
(Ord. 517.01, passed 5-4-1992; Am. Ord. 102, passed 7-6-2015) Penalty, see § 124.99