182.05 RETURNS REQUIRED.

   (a)   Each vendor shall file a monthly return on forms prescribed by the Auditor showing receipts from furnishing lodging, the amount of tax due from the vendor to the City for the period covered by the return, and such other information as the Auditor deems necessary for the proper administration of this chapter.

   (b)    The monthly return is due on or before the fifteenth day of each month during a calendar year. The Auditor may extend the time for making and filing returns. Returns shall be filed by mailing the same to the Auditor, together with payment of the amount of tax shown to be due thereon. The Auditor shall stamp or otherwise mark on all returns the date received by him and shall also show thereon by stamp or otherwise the amount of payment received with the return.

   (c)    Any vendor who fails to file a return under this chapter shall forfeit and pay into the City Treasury the sum of one percent (1%) of the tax due. The Auditor, if he deems it necessary in order to insure the payment of the tax imposed by this chapter, may require returns and payments to be made for other than monthly periods.

   (d)    The returns shall be signed by the vendor or his authorized agent.

(Ord. 101-94. Passed 12-20-94.)