§ 3.16.060. Reporting and remitting
The tax to be remitted pursuant to this Code shall be paid to the city at the end of each calendar quarter, covering the tax collected during the preceding three-month period and shall be delinquent if not remitted within 30 days thereafter. Each operator shall, on or before the last day of the month following the close of each calendar quarter, make a return to the city clerk 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 city. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this Code shall be held in trust for the account of the city until payment thereof is made to the city clerk.
(Ord. No. 270)