(A) The owner of each hotel or motel room within the village shall file tax returns, upon forms prescribed by the Village Collector, showing tax receipts received with respect to each hotel and motel room during each three-month period, commencing on and including January 1, April 1, July 1 and October 1. The returns shall be due on or before the fifteenth day of the calendar month succeeding the end of the quarterly filing period. That is, returns for January, February and March tax receipts shall be due on or before April 15; returns for April, May and June tax receipts shall be due on or before July 15, and so on. At the time of filing tax returns, the owner shall pay the Collector all taxes due for the period to which the tax return applies.
(B) Any owner of a hotel or motel who, for the preceding quarterly period failed to file a proper return or pay the proper amount of tax to the Collector, may be required by the Collector, at the Collector’s discretion, to file subsequent returns and pay the tax imposed by this subchapter on a monthly basis, in which case payments of the tax shall be made to the Collector on or before the fifteenth day of the month succeeding the month for which the tax was due.
(C) If, for any reason, the tax is not paid when due, a penalty at the rate of 1% per 30-day period, or portion thereof, from the day of delinquency shall be added and collected.
(Prior Code, § 35.023) (Ord. 73-8, passed 2-11-1974; Ord. 97-15, passed 3-2-1998) Penalty, see § 35.999