Each operator shall, on or before the last day of the month following the close of
each calendar quarter, or at the close of any shorter reporting period which may be
established by the Tax Administrator, make a return to the Tax Administrator, on forms
provided by the Tax Administrator, 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 Tax Administrator. The
Tax Administrator may establish shorter reporting periods for any certificate holder
if the Tax Administrator deems it necessary in order to insure collection of the tax
and the Tax Administrator may require further information in the return. Returns and
payments are due immediately upon cessation of business for any reason. All taxes
collected by operators pursuant to this article shall be held in trust for the account
of the City until payment thereof is made to the Tax Administrator.
(Added by Ord. 674-C.S., amended by Ord. 3079-C.S., § 1, effective 3-19-98)
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