On or before the last day of the month following each calendar Quarter, each vendor shall make a return to the Director of Finance, on forms provided by the Director of Finance, of the total amounts charged and received and the amount of tax collected for hotel or transient accommodation occupancies for the previous Quarter. All claims for exemption from the tax filed by transient guests with the vendor during the reporting period shall be filed with the report. On or before the last day of the month following each calendar Quarter, the vendor shall remit to the Director of Finance the full amount of the tax collected. The Director of Finance may require further information in the return if such information is pertinent to the collection of the tax. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by vendors pursuant to this chapter shall be held in trust for the account of the Village until payment thereof is made to the Director of Finance. All returns and payments submitted by each vendor shall be treated as confidential by the Director of Finance and shall not be released by the Director of Finance except upon order of a court of competent jurisdiction or to an officer or agent of the United States, the State, the County or the Village for official use only.
(Ord. 2007-21. Passed 3-21-07.)