The City Finance Officer is authorized and directed to determine and compute the tax in accordance with this chapter. The occupation tax assessed pursuant to the terms of this chapter shall be remitted to the City Finance Officer by the 20th day of each month for the previous calendar month's tax collections. Should the 20th day of the month fall on a Saturday, Sunday or a holiday observed by the city, the occupancy tax remittance shall be due on the first business day immediately following the 20th. Each hotel, motel or lodging establishment subject to this chapter shall keep accurate records of amounts collected from transient guests for review by the City Finance Officer or his or her designee, upon request by the City Finance Officer.
(Ord. 1312, passed 4-7-2014)