Ventura County Municipal Code Art. 3 Reporting and Remitting

Each operator, on or before the last day of the month following the close of the calendar quarter, or at the close of any other reporting period which may be established by the tax collector, shall make a return to the tax collector, on forms provided by him, of the total rents charged and received and the amount of the tax collected for transient occupants.

At the time the return is filed, the operator shall remit the full amount of the tax collected to the tax collector. The tax collector may establish shorter, longer, or other reporting periods for any certificate holder if he deems it necessary or expedient in order to insure collection of the tax. The tax collector may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason.

Every operator shall hold in trust for the account of the County until payment thereof is made to the tax collector, all taxes collected by such operator.