Each operator shall, on or before the thirtieth day of the month, for the preceding month's business, or at the close of any reporting period which may be established by the Director of Finance, make a return to the Director of Finance on forms provided by him or her of the total rents charged and received and the amount of tax collected by transient occupancies. All claims for exemption from tax filed by occupants with the operator during the reporting period shall be filed with the report. At the time the return is filed, the full amount of the tax collected shall be remitted to the Director of Finance. The Director of Finance may establish shorter reporting periods for any certificate holder if he or she deems it necessary in order to ensure collection of the tax, and he or she 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 operators pursuant to this chapter shall be held in trust for the account of the city until payment thereof is made to the Director of Finance. All returns and payments submitted by each operator shall be treated as confidential by the Director of Finance and shall not be released by him or her 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.
(1974 Code, § 102.09) (Ord. 1-91, passed 2-4-1991)