(A) The short-term rental gross receipts tax imposed by § 154.10 of this code shall apply to the rent for every occupancy by transient guests who occupy one or more suites, rooms, home or portion thereof.
(B) All persons, companies, corporations or other like or similar persons, groups or organizations doing business as a short-term rental business shall pay the tax imposed by § 154.10 of this code to the city or such other agent as may be designated by the Mayor. The City Council is authorized to adopt appropriate regulations pertaining to the implementation and enforcement of the taxes imposed by § 154.10 of this code and to take all appropriate actions to collect and enforce payment of the taxes.
(C) The payment of taxes imposed by § 154.10 of this code shall be reported and paid on a quarterly basis on a form prescribed by this chapter and shall be submitted, for the quarterly periods, ending on the final day of each quarter of the calendar year.
(D) The quarterly reporting form and all moneys due shall be submitted and paid to the City Clerk/Treasurer no later than 15 days after the end of each quarter.
(Ord. 2018-17, passed 1-14-2019)