111.08 Due date – Returns and payments.
(A) The transient shall pay the tax imposed by this chapter to the operator at the time that rent is paid. All amounts of such taxes collected by any operator are due and payable to the City Manager on a quarterly basis on the fifteenth day of the following month for the preceding three months, and are delinquent on the last day of the month in which they are due.
(1) To promote uniformity, the following schedule shall set each quarter:
(a) Quarter 1: January through March;
(b) Quarter 2: April through June;
(c) Quarter 3: July through September; and
(d) Quarter 4: October through December.
(2) The City Manager has authority to classify the operators for determination of applicable tax periods, and shall notify each operator of the due and delinquent dates for the operator’s returns. The initial return under this chapter may be for less than the three months preceding the due date; thereafter, returns shall be made for the applicable quarterly period.
(B) On or before the fifteenth day of the month following each quarter of collection, a return for the preceding quarter’s tax collections shall be filed with the City Manager. The return shall, at a minimum, include the transient lodgings tax worksheet and the transient lodgings tax general ledger provided by the city, as well as other forms that the City Manager may prescribe by every operator liable for payment of tax.
(C) Returns shall show the amount of tax collected or otherwise due for the related period. The City Manager may require returns to show the total rentals upon which tax was collected or otherwise, due, gross receipts of operator for such period and an explanation in detail of any discrepancy between such amounts, and the amount of rents exempt, if any.
(D) The person required to file the return shall deliver the return, together with the remittance of the amount of the tax due, to the City Manager at his or her office, either by personal delivery or by registered mail. If the return is mailed, the postmark shall be considered the date of delivery for determining delinquencies.
(E) For good cause, the City Manager may extend for a period not to exceed one month the time for making any return or payment of tax. No further extension shall be granted, except by the City Council. Any operator to whom an extension is granted shall pay interest at the rate of 1% per month on the amount of tax due without proration for a fraction of a month. If a return is not filed, and the tax and interest due is not paid by the end of the extension granted, then the interest shall become a part of the tax for computation of penalties described elsewhere in this chapter.
(F) The City Manager, if he or she deems it necessary in order to ensure payment or facilitate collection by the city of the amount of taxes in any individual case, may require returns and payment of the amount of taxes for other than quarterly periods. (Ord. 2013-02, passed 09/9/2013)