A. Filing Of Return; Payment Of Surcharge: The surcharge levied hereunder shall be due and payable to the treasurer on the first day of each month, except as herein provided, by any person liable for the payment of any surcharge due under this chapter. For the purpose of ascertaining the amount of the surcharge payable under this chapter, it shall be the duty of all operators, on or before the twentieth day of each month, to deliver to the treasurer, upon forms prescribed and furnished by him returns, under oath, showing the gross receipts or gross proceeds arising from rents received from occupancy of hotel rooms during the preceding calendar month. Such returns shall show such further information as the treasurer may require to correctly compute and collect the surcharge herein levied. In addition to the information required on returns, the treasurer may request and the operator shall furnish any information as deemed necessary for a correct computation of the surcharge levied herein. Such operator shall compute and remit to the treasurer the required surcharge due for the preceding calendar month. The remittance or remittances of the surcharge shall accompany the returns herein required. If not paid on or before the twenty first of the such months, the surcharge shall be delinquent after such date; provided, that no interest or penalty shall be charged on such return filed on or before the twentieth day of such month.
B. Treasurer Authority; Amended Returns: The treasurer may permit or require returns to be made by shorter or longer periods and upon such dates as he may specify. The form of return shall be prescribed by the treasurer and shall contain such information as he may deem necessary for the proper administration of this chapter. The treasurer may require amended returns to be filed within twenty (20) days after notice, which amended return shall contain the information specified in the notice. (2000 Code § 7-711)