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Each operator must, on or before the 25th day of the month following the end of each calendar quarter (in the months of April, July, October and January), make a return to the Tax Administrator, on forms provided by the City, 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 must be remitted to the Tax Administrator. The Tax Administrator may establish shorter reporting periods for any certificate holder if he/she deems it necessary in order to insure collection of the tax and the Administrator may require further information in the return relevant to payment of the liability. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter will be held in trust for the account of the City until payment thereof is made to the Tax Administrator. (Ord. 3089, amended, 10/01/2013; Ord. 2632, amended, 1991; Ord. 1907, amended, 1977)

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