(A) Each operator will, on or before 10:00 a.m., of the second Tuesday of each calendar month, make a return to the City Recorder, on forms provided by the city, identifying the following for each day of the previous month:
(1) The total number of rafts rented, including rafts provided for use at no charge;
(2) The total rents charged and received; and
(3) The amount of tax collected for raft rental use, including tax on all raft rentals provided at no charge.
(B) (1) At the time the return is filed, the full amount of the tax collected or earned during the month will be remitted to the City Recorder.
(2) The City Recorder may establish a different return period for any holder, if deemed necessary, in order to ensure collection of the tax.
(C) (1) The City Recorder may require further information in the return relevant to payment of the liability.
(2) Returns and payments are due immediately upon cessation of business for any reason.
(3) All taxes collected by operators pursuant to this chapter will be held in trust for the account of the city until payment thereof is made to the City Recorder.
(Ord. 147, passed 5-2-1996; Ord. 199, passed 12-20-2001)