Every person operating a hotel shall file tax returns showing tax receipts received with respect to each hotel during each three (3) month period ending January 31, April 30, July 31 and October 31, of each year, within thirty (30) days after the end of the respective date, upon forms prescribed by the rules and regulations of the city. Each return shall be accompanied by payment to the city of all taxes due and owing for the quarter covered by the return. (Ord. 19-O-103, 12-18-2019)