A. The tax imposed by this Chapter shall be paid by the
transient 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 Tax
Administrator on the 15th day of the following month for the preceding 3 months;
and are delinquent on the last day of the month in which they are due. If
the last day of the month falls on a holiday or weekend, amounts are delinquent
on the first business day that follows. The Bureau has authority to
classify and/or district 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 3 months preceding the due date; thereafter returns shall be made for the
applicable quarterly period.
B. On or before the 15th day of the month following each quarter
of collection, a return for the preceding quarter’s tax collections shall be
filed with the Bureau. The return shall be filed in such form as the
Bureau 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 Bureau 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 Bureau
at its office, either by personal delivery or by mail. If the return is
mailed, the postmark shall be considered the date of delivery for determining
E. For good cause, the Bureau may extend for not to exceed 1
month the time for making any return or payment of tax. No further
extension shall be granted, except by the Bureau Director. Any operator to
whom an extension is granted shall pay interest at the rate of 1.25 percent per
month on the amount of tax due without proration for a portion 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 be added to the tax due for
computation of penalties described elsewhere in this Chapter.
F. The Bureau, if deemed necessary in order to insure 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