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