(A) Transient lodging tax collectors must submit a completed tax return form to the Tax Administrator on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due during the quarter and accompanied by remittance of all tax collected, less a 5% administration fee. The return shall be filed in such form as the Tax Administrator may prescribe. The Tax Administrator, if they deem it necessary in order to ensure payment or facilitate collection by the city of the amount of taxes in any individual case, may require returns and payment of the amount of taxes on other than monthly periods.
(B) The transient lodging tax collector is entitled to the administration fee. If a transient lodging facility has multiple owners, they are not entitled to retain additional fees.
(C) Remittances are delinquent if not made by the last day of the month in which they are due.
(D) Returns shall show the gross rents collected, taxable rents, the total amount of TLT collected and the amount of the administrative fee retained by the transient lodging tax collector. Returns shall also show the exempt and excluded rents and the basis for exemptions and exclusions.
(E) The person required to file the return shall deliver the return, together with payment of the amount of the tax due, to the Tax Administrator, to the appropriate office, either by personal delivery, by mail, or by electronic tax return filed through a reporting and payment portal furnished by the Tax Administrator, or their designee. If the return is mailed, the postmark shall be considered the date of delivery.
(F) The Tax Administrator may extend the time for making any return or remittance of the tax by up to 30 days. No further extension shall be granted, except by the City Council. Any transient lodging tax collector to whom an extension is granted shall pay interest at the rate of 1.5% per month on the amount of the remittance due without proration for a fraction of a month. If a return is not filed, and the remittance and interest due is not paid by the end of the extension granted, then the interest shall become a part of the tax for computation of penalties.
(Prior Code, Ord. 176, passed 1-9-1980; Am. Ord. 97-348, passed 11-12-1997; Am. Ord. 07-402, passed 7-9-2007; Am. Ord. 19-432, passed 6-12-2019; Am. Ord. 21-441, passed 11-10-2021)