(A) The lessor of each hotel within the city shall file tax returns and remit collected taxes to the City Treasurer Office showing tax receipts received with respect to each hotel during each monthly period commencing on December 1, 1999, and continuing on the first day of every month thereafter on forms prescribed by the city. The return shall be due on or before the last day of the calendar month succeeding the end of the monthly filing period. Each lessor shall file an application with the City Treasurer's Department for a city taxpayer identification number prior to filing the first tax return.
(B) The first taxing period for the purpose of this subchapter shall commence on December 1, 1999; and the tax return and payment for the period shall be due on or before January 31, 2000. Thereafter, reporting periods and tax payments shall be in accordance with the provisions of this subchapter. At the time of filing the tax returns, the owner shall pay to the City Treasurer all taxes due for the period to which the tax return applies.
(1980 Code, § 17.207) (Ord. 9393, passed 12-9-2019)