(a) Each vendor shall, on or before the last day of each month, prepare and file with the Fiscal Officer a full and complete lodging bed tax return on the form prescribed by the Fiscal Officer for the preceding calendar month on the form prescribed, showing all the information required, including the amount of tax required to be collected from the consumer and the amount of tax due from the vendor to the County.
(b) Upon application of the vendor, in writing and for good cause shown, the Fiscal Officer may extend the time for making and filing returns and may remit any part of the penalties which may be due hereunder.
(c) Such returns shall be submitted to the Fiscal Officer, together with payment of the tax shown to be due thereon plus penalty, if owed.
(d) Upon receiving the same, the Fiscal Officer shall promptly stamp or otherwise mark the return with the date received and the amount of payment received.
(e) Any vendor who fails to file a timely and complete return shall pay to the Fiscal Officer a penalty of ten percent (10%) of the amount, minus any payment of the tax and such may be collected by assessment in the manner provided herein.
(f) The form of the return shall be prescribed by the Fiscal Officer.
(Ord. 2005-563. Adopted 11-7-05.)