(A) Each operator shall, on or before the thirtieth day following the end of each calendar quarter thereafter, make and file a return for the preceding calendar quarter, on forms prescribed by the Tax Commissioner, showing the receipts from furnishing lodging, the amount of tax due from the operator to the village for the period covered by the return, and such other information as the Tax Commissioner deems necessary for the proper administration of this subchapter. All claims for exemption from the tax filed by transient guests with the operator during the reporting period shall be filed with the return. Returns shall be filed with the Tax Commissioner and payment of the amount of tax shown to be due thereon shall accompany such return.
(B) Upon cessation of business for any reason, returns and payments shall be due immediately.
(C) The returns shall be signed by the operator or his or her authorized agent.
(Ord. 1348-06, passed 6-19-2006)