(A) The taxes imposed by this subchapter shall be paid by the operator to the city monthly, not later than 20 days after the end of the month in which the taxes were collected or on the same schedule as the operator remits state sales taxes. At the time of payment, the operator shall submit a return upon the forms and containing information as the city may require.
(B) The return shall contain the following minimum information:
(1) The total amount of rent collected for lodging during the period covered by the return;
(2) The amount of non-collectible rental charges subject to the lodgings tax;
(3) The amount of tax required to be collected and due for the period;
(4) The signature of the person filing the return or that of his or her agent duly authorized in writing; including a certification of accuracy attested to by the person signing the forms: and
(5) The period covered by the return.
(C) The operator may offset against the taxes payable with respect to any reporting period, the amount of taxes imposed by this subchapter previously paid as a result of any transaction the consideration for which became non-collectible.
(Prior Code, § 819.06) (Ord. passed 2- -2002)