(a) The tax as imposed by this article shall be administered by the office of the Clerk of the City of Westover who shall prescribe forms and reasonable rules or procedure in conformity with this article for the making of returns and for the ascertainment and assessment and collection of the taxes imposed hereunder.
(b) The amount, if any, of refund to a hotel operator of the tax collected hereunder shall be determined by the Mayor and Council. Any other application of the taxes collected hereunder as required by this article, shall be paid over to the required entity in quarterly installments.
(Passed 8-14-85.)