Every owner, manager or operator of lodging accommodations within the City shall file a sworn tax return on a monthly basis with the City Tax Administrator, showing tax receipts received with respect to lodging accommodations rented or leased during the preceding monthly period, upon forms prescribed by the City Tax Administrator. At the time of filing the tax return, the owner, manager, or operator of the lodging accommodations shall pay to the City Tax Administrator all taxes due for the period to which the tax return applies. If the tax is not paid when due, a penalty at the rate of two percent (2%) per month on the amount of tax which remains unpaid shall be added and collected.
(Ord. 940201-11. Passed 2-1-94.)