(A) The owner or owners of each hotel or motel room within the village shall file tax returns showing tax receipts received with respect to each hotel and motel room during each month upon forms prescribed by the Village Clerk. The returns shall be due on or before the last day of the succeeding calendar month and the return shall indicate for what period the return is to be filed; i.e., return for January receipts is due on or before the last day of February.
(1) If the owner's average monthly tax liability does not exceed $60, the Village Clerk may authorize the owner to file the returns on a quarter-annual basis, with the return for January, February, and March of a given year being due by April 30 of such year; with the return for April, May, and June of a given year being due by July 31 of such year; with the return for July, August, and September of a given year being due by October 31 of such year; and with the return for October, November, and December of a given year being due by January 31 of the following year.
(2) At the time of filing said tax returns, the owner shall pay to the Village Clerk all taxes due for the period to which the tax return applies.
(B) If for any reason any tax is not paid when due, a penalty at the rate of 1% per month on the amount of the unpaid tax which remains unpaid shall be added and collected.
(C) Except as provided in this section, all information received by the Village Clerk from returns filed under this subchapter, or from any investigation conducted under the provisions of this subchapter, shall be confidential except for official purposes with the Accounts and Finances Department or pursuant to official procedures for collection of any state tax or enforcement of any civil or criminal penalty or sanction imposed by this subchapter.
(D) Nothing contained in this subchapter shall prevent the Village Clerk from publishing or making available to the public the names and addresses of persons filing returns under this subchapter and the number of rooms covered in said return, or from publishing or making available reasonable statistics concerning the operation of the tax wherein the contents of returns are grouped into aggregates in such a way that the information contained in any individual return shall not be disclosed. The Village Clerk may make available to the Secretary of the Treasury of the United States, a proper official of the state, or a delegate of any other state imposing a tax upon a motel or hotel room, for exclusively official purposes, information received by the Village Clerk in the administration of this subchapter.
('79 Code, § 1002(24)) (Ord. 1985-O-19, passed 10-1-85) Penalty, see § 99.99