(A) Collected tax. Every person who collects lodging tax shall pay the lodging tax collected to the city quarterly on or before the 20th of the month following the quarter in which the lodging tax is collected. At the time of payment, such person shall submit a return upon such forms and containing such information as the City Manager may require. At the minimum, the return shall contain the following information:
(1) The total amount of rent collected for lodging during the period covered by the return;
(2) The total amount of exceptions/exemptions;
(3) The amount of lodging tax required to be collected and due for the period;
(4) The signature of the person filing the return or that of his/her agent duly authorized in writing;
(5) The period covered by the return;
(6) The amount of uncollectible rents charged subject to the lodging tax.
(B) Uncollectible tax. The operator may offset against the lodging taxes payable with respect to any reporting period, the amount of lodging tax imposed by this chapter previously paid as a result of any transaction the rent for which became uncollectible.
(Ord. 292, passed 11-9-09)