(A) (1) Commencing on August 1, 1990, each person subject to the tax imposed by this subchapter shall file tax returns or forms to be supplied by the County Treasurer showing the name of the person subject to the tax, the address of the place where the person is engaged in the renting, leasing, or letting of hotel rooms in the county, the person’s principal business address, if different from the hotel address, the total amount of rental receipts received by such person during the preceding calendar month from the renting, leasing, or letting of hotel rooms, commencing with July, 1990, the amount of rental receipts received from renting, leasing, or letting hotel rooms to permanent residents during such preceding calendar months, the gross receipts subject to the tax, the amount of the tax due, and the amount of the penalty due if any. The return shall be due on or before the last day of each succeeding calendar month and must indicate the period for which the return is filed. The amount of tax shall be remitted with the return.
(2) If for any reason the tax is not paid when due, a penalty at the rate of 1.5% for each month or portion thereof the payment is delinquent shall be added and collected. The renters will be filed with the County Treasurer, and the tax will be paid to the County Treasurer.
(B) In the event the tax paid by a person subject to the provisions of this subchapter average less than $100 per month for any six-month period, the County Treasurer may authorize such person to file returns and remit the tax on a quarterly basis. Each three months of a calendar year shall be regarded as a quarter. If the County Treasurer authorizes filing of returns and payments of the tax on a quarterly basis, the return must be filed and the tax paid on or before the last day of the month succeeding the end of the quarter.
(C) The state’s Attorney is authorized to commence all legal proceedings necessary to enforce payment of the tax provided by this subchapter.
(Prior Code, § 1-9-6) (Ord. passed 5-15-1990)