Each operator, on or before May 1 of each calendar year, or at the close of any other reporting period which may be established by the Finance Director, shall make a return to the Finance Director, on forms provided by him, of the total amount of the tax due. All claims for exemption from the tax claimed for the reporting period shall be filed with the report. At the time the return is filed, the full amount of the tax due shall be remitted to the Finance Director. The Finance Director may establish shorter reporting periods for any certificate holder if he deems it necessary in order to insure collection of the tax, and he may require further information in the return if the information is pertinent to the collection of the tax. All returns and payments submitted by each operator shall be treated as confidential by the Finance Director, and shall not be released by him 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. The tax created hereunder shall be imposed and collected in compliance with the provisions of this chapter and with regulations promulgated hereunder by the Finance Director.
(Ord. 05-107. Passed 6-27-05.)