Each operator shall, on or before the last day of the month following the close of each calendar quarter, make a return to the Treasurer-Tax Collector, on forms provided by him, of the total rents charged and received and the amount of tax collected for transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted to the Treasurer-Tax Collector. Returns and payments shall be due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to the provisions of this chapter shall be held in trust for the account of the County until payment thereof is made to the Treasurer-Tax Collector. (§ 6, Ord. 525)