§ 37.68 PAYMENT OF TAX SIMULTANEOUS WITH RENT PAYMENT.

   (A)   The transient shall pay the tax to the operator of the hotel at the time the rent is paid.

   (B)   If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment.

   (C)   The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel.

   (D)   If, for any reason, the tax due is not paid to the operator of the hotel, the Tax Collector may require the transient to pay such tax directly to the Tax Collector.

('81 Code, § 3.20.040) (Ord. 984, passed - -94)

§ 37.69 COLLECTION; RECEIPT FOR PAYMENT; CERTAIN ADVERTISING PROHIBITED.

   (A)   Each operator shall collect the tax imposed by this subchapter to the same extent and at the same time as the rent is collected from every transient.

   (B)   The amount of the tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator.

   (C)   The operator of a hotel shall not advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator or that it will not be added to the rent or that, if added, any part will be refunded except in the manner provided in this subchapter.

('81 Code, § 3.20.050)

§ 37.70 PRESERVATION OF RECORDS.

   Every operator liable for the collection and payment to the city of any tax imposed by this subchapter must keep and preserve, for not less than four years, all records of the operator which may be necessary, in the Tax Collector's judgment, to determine the amount of such tax.

('81 Code, § 3.20.060) (Ord. 1175, passed 7-16-07)

§ 37.71 TRANSIENT OCCUPANCY REGISTRATION CERTIFICATE.

   (A)   Certificate required.

      (1)   Within 30 days after the effective date of the ordinance codified in this subchapter or within 30 days after commencing business, whichever is later, each operator of any hotel renting occupancy to transients shall register the hotel with the Tax Collector.

      (2)   Upon such registration the Tax Collector shall issue to such operator a transient occupancy registration certificate.

('81 Code, § 3.20.070)

   (B)   Posting of certificate. The operator shall post and at all times keep posted in a conspicuous place on the premises of the hotel the transient occupancy registration certificate.

('81 Code, § 3.20.080)

   (C)   Contents. The transient occupancy registration certificate shall, among other things, state the following:

      (1)   The name of the operator;

      (2)   The address of the hotel;

      (3)   The date upon which the certificate was issued;

      (4)   The following notice:

This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax Ordinance by registering with the Tax Collector for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Tax Collector. This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel without strictly complying with all applicable laws. This certificate does not constitute a permit.

('81 Code, § 3.20.090)

§ 37.72 REPORTING PERIOD.

   Each operator shall make a return to the Tax Collector, postmarked on or before the last day of the month following the close of the calendar quarter, or at the close of any other reporting period which may be established by the Tax Collector, on forms provided by him, of the total rents charged and received and the amount of the tax collected for transient occupants.

('81 Code, § 3.20.100) (Ord. 871, passed - -86)

§ 37.73 REMITTANCE OF TAX REQUIRED.

   (A)   At the time the return is filed, the operator shall remit the full amount of the tax collected to the Tax Collector.

   (B)   The Tax Collector may establish shorter, longer or other reporting periods for any certificate holder if he deems it necessary or expedient in order to issue collection of the tax.

   (C)   The Tax Collector may require further information in the return.

   (D)   Returns and payments are due immediately upon cessation of business for any reason.

('81 Code, § 3.20.110)

§ 37.74 COLLECTED TAXES HELD IN TRUST FOR CITY UNTIL REMITTANCE.

   Every operator shall hold in trust for the account of the city until payment thereof is made to the Tax Collector all taxes collected by such operator.

('81 Code, § 3.20.120)