Each vendor shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the Finance Director, make a return to the Finance Director, on forms provided by him or her, of the total amounts charged and received and the amount of tax collected for motel or transient accommodation occupancies. All claims for exemption from the tax filed by transient guests with the vendor during the reporting period shall be filed with the report. At the time the return is filed, the full amount of the tax collected shall be remitted to the Finance Director. The Finance Director may establish shorter reporting periods for any certificate holder, as he or she deems it necessary in order to insure collection of the tax, and he or she may require further information in the return if such information is pertinent to the collection of the tax. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by vendors pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Finance Director. All returns and payments submitted by each vendor shall be treated as confidential by the Finance Director and shall not be released by him or her except upon order of a court of competent jurisdiction or to an officer or agent of the United States, the State, the County or the City for official use only.
(Ord. 1995-146. Passed 10-2-95.)