(a) Each vendor shall on or before the 20th day of the month make and file a return for the preceding month, on forms prescribed by the Tax Commissioner, showing the receipts from furnishing lodging, the amount of tax due from the vendor to the City for the period covered by the return, and such other information as the Tax Commissioner deems necessary for the proper administration of this chapter. Returns shall be filed by delivering or mailing the same to the Tax Commissioner of the City of Upper Sandusky, together with payment of the full amount of tax shown to be due thereon. Upon cessation of business for any reason, returns and payments shall be due immediately.
(b) All claims for exemption from the tax filed by transient guests with the vendor during the reporting period shall be filed with the report.
(c) The Tax Commissioner may establish shorter reporting periods for any vendor if he deems it necessary in order to insure collection of the tax, and he may require further information in the return as such information is pertinent to the collection of the tax.
(d) The Tax Commissioner may authorize vendors whose tax liability is not such as to merit monthly returns, as determined by the Tax Commissioner upon the basis of administrative costs of the City, to make and file returns at less frequent intervals. Such authorization shall be in writing and shall indicate the intervals at which returns are to be filed.
(e) The returns shall be signed by the vendor or his authorized agent.
(Ord. 106-11. Passed 12-19-05.)