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A. Transient lodging tax collectors must submit a completed tax return form to the Tax Administrator on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due during the quarter and accompanied by remittance of all tax collected, less a five percent (5%) administration fee. The tax return shall be filed in such form as the Tax Administrator may prescribe. The Tax Administrator, if the Tax Administrator deems it necessary in order to ensure payment or facilitate collection of the amount of tax due in any individual case, may require the submission of tax returns and remittance of all tax collected and due on an other than a quarterly basis.

B. The transient lodging tax collector is entitled to the administration fee. If a transient lodging facility has multiple owners, they are not entitled to retain additional fees.

C. Remittances are delinquent if not made by the last day of the month in which they are due.

D. Returns shall show the gross rents collected, taxable rents, the total amount of TLT collected, and the amount of the administrative fee retained by the transient lodging tax collector. Returns shall also show the exempt and excluded rents and the basis for such exemptions and exclusions.

E. The person required to file the tax return shall deliver the return, together with payment of the amount of the tax due, to the Tax Administrator, at the appropriate office, either by personal delivery, by mail, or by electronic tax return filed through a reporting and payment portal furnished by the Tax Administrator or the Tax Administrator’s designee. If the tax return is mailed, the postmark shall be considered the date of delivery.

F. The Tax Administrator may extend the time for submitting any tax return or remittance of the tax by up to thirty (30) calendar days. No further extension shall be granted. Any transient lodging tax collector to whom an extension is granted shall pay interest at the rate of one percent (1%) per month on the amount of the remittance due without proration for a fraction of a month. If a tax return is not filed, and the remittance and interest due is not paid by the end of the extension period granted, then the interest shall become a part of the tax for computation of penalties. (Ord. 3201 § 1, replaced, 08/20/2021)