(A) The tax levied hereunder shall be due and payable to the Clerk/Treasurer on the first day of each month, except as herein provided, by any person liable for the payment of any tax due under this subchapter. For the purpose of ascertaining the amount of the tax payable under this subchapter, it shall be the duty of all operators, on or before the fifteenth day of each month, to deliver to the Clerk/Treasurer, upon forms prescribed and furnished by him or her, returns, under oath, showing the gross receipts or gross proceeds arising from rents received from occupancy of hotel or motel rooms during the preceding calendar month. Such returns shall show such further information as the Clerk/Treasurer may require to correctly compute and collect the tax herein levied. In addition to the information required on returns, the Clerk/Treasurer may request and the operator shall furnish any information deemed necessary for a correct computation of the tax levied herein. Such operator shall compute and remit to the Clerk/Treasurer the required tax due for the preceding calendar month. The remittance or remittances of the tax shall accompany the returns herein required. If not paid on or before the fifteenth day of such month, the tax shall be delinquent after such date; provided, that no interest or penalty shall be charged on such return filed on or before the twentieth day of such month.
(B) The Clerk/Treasurer may permit or require returns to be made by shorter or longer periods and upon such dates as he or she may specify. The form of return shall be prescribed by the Clerk/Treasurer and shall contain such information as he or she may deem necessary for the proper administration of this subchapter. The Clerk/Treasurer may require amended returns to be filed within 20 days after notice, which amended return shall contain the information specified in the notice.
(Prior Code, Ch. 7, Art. 4, § 64) Penalty, see § 34.999