On or before the last day of the month following each quarter, every person required to collect the tax imposed herein shall pay the tax due to the city for the preceding quarterly period. If the occupancy of any sleeping room is by state law exempt from the tax established pursuant to § 114.02, it shall be the responsibility of the person required to collect the tax to document and provide records establishing the exemption.
(Ord. 2019-008, passed 10-15-2019)