§ 90-105. Report and payment.
(a)
On the 20th day of each month, every person required in section 90-103 to collect the tax imposed in this article shall file a report with the tax collector, showing the gross rent, taxable rent, and nontaxable rent earned during the preceding month, the amount of the tax collected or otherwise due for the month, and any other information as the tax collector may reasonably require. The report required by this section shall be made on forms provided by the city. Such person shall pay the tax due on such occupancies at the time of filing such report.
(b)
A lodging provider who fails to make any required report or to pay the tax required shall be assessed a 15 percent penalty to be added to the tax already owed.
(c)
If the failure to make any return or to pay the amount of tax by the due date results from cause shown to be out of the control of the lodging provider to the satisfaction of the tax collector, and remittance is made within ten days of the due date, such return may be accepted exclusive of penalty.
(d)
Any waiver of the penalty, other than pursuant to subsection (c), shall be by the city council.
(e)
Lodging providers collecting the tax shall be permitted to deduct one percent of the tax due and accounted for to compensate the lodging provider for submitting, reporting, and paying the amount due, if the amount is not delinquent at the time of payment. No compensation for submitting, reporting, and paying the amount due shall be permitted if the payment is made after the due date.
(f)
The city council may, for good cause shown, extend the time for making the return for not longer than 30 days. If an extension is granted, the lodging provider shall remit an estimated tax payment, equal to the tax paid for the corresponding month of the prior year, on or before the date the tax would otherwise come due without the extension. No penalty shall be charged during the extension period.
(Ord. No. O-61-08, § I, 7-14-2008)