A. Remittance:
1. The taxes collected by businesses in any month are to be remitted to the city on or before the twentieth day of the following month, or if such day falls on a Saturday, Sunday or holiday, then on the next business day.
2. For good cause shown in a written request of a taxpayer who would pay less than five dollars ($5.00) a month, the city manager may extend the time for making returns and paying tax due. (Ord. 11-01, 2-22-2011)
B. Collection Duties And Responsibilities:
1. The officers responsible for receiving and accounting for the resort tax receipts are the city clerk and finance director.
2. The city manager and his agents shall be responsible for enforcing the collection of the resort tax and shall be responsible for overseeing the methods and procedures to be used in enforcing the collection of the resort tax. The city manager shall be entitled to use all lawful methods and procedures in enforcing the collection of resort taxes, including, but not limited to, random audits, correspondence demanding prompt payment, civil suits, initiating criminal prosecution and revocation of city business licenses.
C. Administrative Fee: Each collecting merchant shall be entitled to withhold five percent (5%) of the resort tax collected to defray its cost for the administration of the tax collection. The administration fee may be withheld by the business at the time of remitting the tax to the city. Failure to withhold the fee shall constitute the waiver and forfeiture of the same. (Ord. 95-15, 12-18-1995)