A. The tax imposed by this chapter shall be paid by the transient to the lodging tax collector at the time that rent is paid. All such taxes collected by any lodging tax collector are due and payable to the tax administrator on a monthly basis on the fifteenth day of the month for the preceding month; and are delinquent on the last day of the month in which they are due.

B. On or before the fifteenth day of the month following each month of collection by a lodging tax collector, they shall file a return for the preceding month’s tax collections with the tax administrator. The return shall be filed in such form as the tax administrator may prescribe.

C. Returns shall show the amount of tax collected or otherwise due for the period for which the return is filed, the total rentals upon which tax was collected or otherwise due, gross receipts of lodging tax collector amounts, and the amount of rents exempt, if any.

D. The person required to file the return shall deliver the return, together with payment of the amount of the tax due, to the tax administrator at their office, either by personal delivery, by mail, or by electronic tax return filed through reporting and payment portal furnished by the tax administrator. If the return is mailed, the postmark shall be considered the date of delivery.

E. The tax administrator, if they deem it 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 on other than monthly periods. (Ord. 2055 Exh. A, 2020; Ord. 1500, 1981)