Each vendor shall, on or before the twentieth day of each month, make and file a return for the preceding month, on forms prescribed by the Finance Director, showing the receipts from furnishing lodging, 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 deems necessary for the proper administration of this chapter. The Director may extend the time for making and filing returns. Returns shall be filed by mailing the same to the Director, together with payment of the amount of tax shown to be due thereon.
The Director may authorize vendors whose tax liability is not such as to merit monthly returns, as determined by the Director 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.
The Director shall stamp or otherwise mark on all returns the date they are received by him or her and shall also show thereon, by stamp or otherwise, the amount of payment received with the return. Any vendor who fails to file a return under this chapter shall, for each day he or she so fails, forfeit and pay into the City Treasury the sum of one dollar ($1.00).
The Director may, if he or she deems it necessary in order to ensure the payment of the tax imposed by this chapter, require returns and payment to be made for other than monthly periods. The returns shall be signed by the vendor or his or her authorized agent.
(Ord. 89-20. Passed 4-18-89.)