(A) (1) The City Administrator or his or her designee, as authorized collector of the tax, shall be responsible for the collection of such tax and shall place the proceeds of such tax in accounts for the purposes stated in this chapter.
(2) A monthly tax return shall be filed under oath with the City Administrator or his or her designee by the operator with such number of copies of the return as he or she may reasonably require for the collection of such tax.
(3) The report of the operator shall include such facts and information as may be deemed reasonable for the verification of the tax due. The form of such report shall be developed by the City Administrator and approved by the Board of Mayor and Alderman prior to use.
(4) The City Administrator or his or her designee shall audit each operator in the municipality at least once per year and shall report on the audits made on a quarterly basis to the Board of Mayor and Alderman.
(B) The Board of Mayor and Alderman is authorized to adopt reasonable rules and regulations for the implementation of the provisions of this chapter, including the form of such reports.
(Ord. 21-19B, passed 8-16-2021)