Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the Commissioner, make a return to the Commissioner 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 Commissioner. The Commissioner may establish shorter reporting periods for any certificate holder if he or she deems it necessary in order to insure 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 returns and payments submitted by each operator shall be treated as confidential by the Commissioner 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.
(Ord. 757-81. Passed 12-22-81.)