(A) The tax imposed by this subchapter shall be paid by the transient to the operator at the time that rent is paid. All amounts of such taxes collected by any operator shall be paid to the City Recorder on a quarterly basis on the thirtieth day of the month, immediately following, for the preceding quarter; and are delinquent on the last day of the month in which they are due.
(B) On or before the thirtieth day of the month following each quarter of collection, a return for the preceding quarter’s tax collections shall be filed with the City Recorder. The return shall be filed in such form as the City Recorder may prescribe by every operator liable for payment of tax.
(C) Returns shall show the amount of tax collected or otherwise due for the related period. The City Recorder may require returns to show the total rentals upon which tax was collected or otherwise due, gross receipts of operator for such period, and an explanation in detail of any discrepancy between such amounts, and the amount of rents exempt, if any.
(D) The person required to file the return shall deliver the return, together with the remittance of the amount of the tax due, to the City Recorder at his or her office either by personal delivery or by mail. If the return is mailed, the postmark shall be considered the date of delivery for determining delinquencies.
(E) (1) For good cause, the City Recorder may extend, for not to exceed one month, the time for making any return or payment of tax. No further extension shall be granted, except by the Common Council.
(2) Any operator to whom an extension is granted shall pay interest at the rate of 1% per month on the amount of tax due without proration for a fraction of a month.
(3) If a return is not filed, and the tax and interest due is not paid by the end of the extension granted, then the interest shall become a part of the tax for computation of penalties described elsewhere in this subchapter.
(F) The City Recorder, if he or she deems it necessary in order to ensure payment or facilitate collection by the city of the amount of taxes in any individual case, may require returns and payment of the amount of taxes for other than quarterly periods.
(Ord. 378, passed 10-10-1994)