Each vendor shall on or before the fifteenth day of each month make and file a return for the preceding month, on forms prescribed by the Director of Finance showing the receipts from furnishing lodging, the amount of tax due from the vendor to the City for the period covered by the return and such other information as the Director deems necessary for the proper administration of this chapter. Returns shall be filed by mailing the same to the Director, together with payment of the amount of tax shown to be due thereon.
The Director may authorizer vendors whose tax liability is not such as to merit monthly returns, or those vendors who request in advance and on extension of time and for whom the Director feels an extension of time is warranted to make and file returns other than monthly, but not less often than quarterly. Such authorization shall be in writing and shall indicate the intervals at which returns are to be filed.
The Director shall stamp or otherwise mark on all returns the date received by him and shall also show thereon by stamp or otherwise the amount of payment received with the return.
(Ord. 1981-10. Passed 2-24-81.)