(A) The taxes levied hereunder shall be due and payable to the city in quarterly installments on or before the expiration of one month from the end of the quarter in which they accrue. The hotel operator shall, within one month from the expiration of each quarter, make out a return upon a form prescribed by the City showing the gross total room revenues and compute the tax for which he or she is liable for such quarter, sign it and mail it together with the remittance to the Office of the Finance Director, 200 Municipal Plaza, Weirton, WV 26062.
(B) All remittances of taxes shall be made payable to “City of Weirton” in lawful money of the United States, or by bank draft, certified check, cashier’s check, or money order.
(C) The Finance Director, if he or she deems it necessary to insure payment of this tax, may require the return and payment for other than quarterly periods.
(Ord. 1334, passed 1-7-02)