CHAPTER 23. TAXATION.*
Article III. Transient Occupancy Tax.
Sec. 23.53. Returns 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 administrator, make a return to the tax
administrator on forms provided by him of the total rents charged and received
and the amount of tax collected for transient occupancies. At the time the
return is filed, the full amount of the tax collected shall be remitted to the
tax administrator. The tax administrator may establish shorter reporting periods
for any certificate holder if he deems it necessary in order to insure
collection of the tax, and he may require further information in the 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 trust for the account of the city until payment thereof is made to the tax
administrator. (Ord. No. 669, § 7.)