By the 22nd day of each month, each vendor shall file a return with the Finance Director, on forms provided by the Finance Director, of the total amounts charged and received and the amount of tax collected for motel or transient accommodation occupancies for the previous month. All claims for exemption from the tax filed by transient guests with the vendor during the reporting period shall be filed with the report. By the 22nd day of each month, the vendor shall remit to the Finance Director the full amount of the tax collected. The Finance Director may require further information in the return if such information is pertinent to the collection of the tax. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by vendors pursuant to this Chapter shall be held in trust for the account of the City until payment thereof is made to the Finance Director. All returns and payments submitted by each vendor shall be treated as confidential by the Finance Director and shall not be released by the Finance Director except upon order of a court of competent jurisdiction or to an officer or agent of the United States, the State, the County or the City for official use only.
(Ord. 2004-25. Passed 2-23-04.)
(Ord. 2004-25. Passed 2-23-04.)