(a) Each vendor shall on or before the twentieth (20th) day of each month make and file a return for the preceding month, on forms prescribed by the Director of Finance, showing the receipts from lodging furnished, the amount of tax due from the vendor to the City for the period covered by the return and such other information as the Director of Finance deems necessary for the proper administration of the excise tax. The return shall be signed by the vendor or an authorized agent thereof. Returns shall be filed by mailing same to the division of income tax, together with payment to the City Treasurer in the amount of tax shown to be due thereon. Failure to timely file and pay shall result in the assessment of a penalty as set forth in Section 896.08.
(b) The Director of Finance may extend the time for making and filing returns. Additionally, the Director of Finance, if it is deemed necessary in order to ensure the payment of the tax imposed by this chapter, may require returns and payment to be made for other than monthly periods.
(c) The Director of Finance may authorize vendors whose tax liability is not such as to merit monthly returns as determined by the Director of Finance, upon the basis of administrative costs to the City, to make and file returns at less frequent intervals. Such authorization shall be in writing and shall indicate the intervals at which returns are to be filed.
(d) All returns shall bear the mark of the date received and shall also reflect the amount of payment received therewith.
(Ord. 38-2007. Passed 3-20-07.)