A. Tax collectors must submit a completed tax return form to the tax administrator on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due during the quarter and accompanied by remittance of all tax collected, less a five percent collection reimbursement charge.

B. The transient lodging tax collector is entitled to the collection reimbursement charge. If a transient lodging facility has multiple owners, they are not entitled to retain additional collection reimbursement charges.

C. Remittances are delinquent if not made by the last day of the month in which they are due.

D. Returns must show the gross rents collected, taxable rents, the total amount of TLT collected and the amount of the collection reimbursement charge retained by the transient lodging tax collector. Returns must also show the exempt and excluded rents and the basis for exemptions and exclusions.

E. The tax collector must submit the tax returns and remittances to the finance department at its office either by personal delivery or by United States mail. If the return and remittance are mailed, the postmark will be considered the date of delivery.

F. The tax administrator may, for good cause, extend the time period for making any return or remittance of the tax by up to 30 days. No further extensions may be granted, except by approval of the city manager. A tax collector who is granted an extension must pay interest at the rate of three 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 is not paid by the end of the extension period, then the interest shall become a part of the tax for computation of late payment fees and interest. (Ord. 5080 §1 (Exh. 1 (part)), 2019; Ord. 4994, 2015).