A. Operators shall submit a completed tax return form to the Tax Administrator for each calendar month by the fifteenth day of the following month, accompanied by remittance of all tax collected, less a five percent administration fee. If the estimated monthly amount of average tax due is $100.00 or less, the operator has the option of filing the return and remitting the tax on a quarterly basis on the fifteenth day of the month following the end of each calendar quarter (April 15, July 15, October 15, and January 15). Operators shall also submit any tax that was due but not collected if the rent on which the tax is based was paid, unless the rent and tax were paid to a third party and not passed on in full to the operator, in which case the operator shall pay at least the tax based on the amount of rent received by the operator.

B. Remittances are delinquent if not made by the twenty-fifth day of the month in which they are due.

C. Returns shall show the gross rents collected, exempt rents, taxable rents, the total amount of room tax collected and the amount of the administrative fee retained by the operator. Returns shall also show the exempt rents and the basis for exemptions.

D. Tax returns and remittances may be submitted in person, electronically or by mail. If the return and remittance are mailed, the postmark shall be considered the date of delivery.

E. For good cause, the Tax Administrator may extend the time for making any return or remittance of room tax by up to 30 days. 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 one percent per month on the amount of the remittance due without proration for a fraction of a month. If a return is not filed, and the remittance and interest due are not paid by the end of the extension granted, then the interest shall become a part of the room tax for computation of penalties.

F. The Tax Administrator, in order to insure remittance of tax collected or facilitate collection, may in individual cases require returns and remittances more frequently than monthly periods. [Ord. NS-2410, 2021; Ord. NS-2323, 2019; Ord. NS-2253, 2015; Ord. NS-2163, 2011]