Sec. 12-15. - Reports and remittances.

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 collector, make a tax return to the tax collector, on forms and in the manner specified by him or her, of the total rents charged and received and the amount of tax collected for transient occupancies. At the time the return is filed, whether electronically, in person, or by depositing it in the United States mail, the full amount of the tax collected shall be remitted to the tax collector. A tax return may be deemed incomplete, and not made, until the tax collector receives the tax return on the forms and in the manner specified by him or her, regardless of if the full amount of the tax collected has been remitted. At any time prior to or after receiving a tax return, the tax collector may request supporting documentation for the return, which shall be supplied to the tax collector within five (5) business days. In the event a tax return is incomplete and not made pursuant to this section, penalties shall be imposed pursuant to Section 12-16.1 and the tax collector shall determine the amount of the tax due pursuant to Section 12-17.

The tax collector may establish shorter reporting periods for any certificate holder if he or she deems it necessary in order to insure collection of the tax and he or she may require further information in 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 a separate trust account, apart from the rents or business revenues, for the benefit of the county until payment thereof is made to the tax collector.

(Ord. No. 6391, § II, 10-4-2022; Ord. No. 5823, § 2, 1-6-2009.)