Ord 2013-067/Amending Chapter 78, Article 5, Hotel Occupancy Tax

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(d) The tax unposed by this section shall be collected by the person who owns, operates, manages or controls the hotel in which the room for which the tax is imposed is located. See. 78.103. Reporting and payment. (a) Every person required in subsection 78.102(d) to collect a hotel occupancy tax shall file a report with the director of finance showing the amount paid for all rooms during each calendar qttaAe month, the amount of tax collected and any other information the city may reasonably require. (b) Repofts shall be filed and the full amount of taxes due sh.afl. ble. paaffiid of the month follouzi:ng the Reports shall be filed and the full amount of taxes due shall be paid by the 20th of every month following the end of each calendar month. (c) Reports shall be filed and taxes shall be paid at the city finance department. The director of finance is designated to provide receipts showing amounts paid, certificates stating that no tax is due and statements of the amount due. (d) Electronic versions of the reports are available for hotels on the City's website. A report is due from a hotel even if no tax is due The hotel occupancy tax report must be filled out completely and signed If the report is not filled out completely and signed, it will be considered an incomplete report and returned to the owner. Penalties and interest will continue to accrue until the report is filled out completely and returned to the Director of Finance (d) OA late charge of 15 per cent of the total amount due that is not received by the due date will be assessed against persons required to collect the tax under subsection 78.102(d). (e3f An interest charge of one per cent per month of the total amount due, including late charges and accrued interest, that is not received within 60 days of the due date will be assessed against persons required to collect a tax under subsection 78.102(d). (4) fg) In addition to other remedies available to the city, the persons required to collect a tax under subsection 78.102(d) are liable to the city for the city's reasonable attorney's fees in collecting delinquent hotel occupancy taxes and penalties. (g) fW It is unlawful for any person to file a report under this section which contains any materially false or misleading information.