(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 and Regulations of the City Council. At the time of payment, the operator shall submit a return on forms and containing information as the city may require. 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.
(B) 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 the reporting period, but only in proportion to the portion of the consideration which became uncollectable.
(Ord. 209, passed 4-6-1993)