O-2011-3385 adopting the revised hotel tax ordinance

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Sec. 66-126. - Remittance generally. (a) Due date of taxes. All amounts of such tax shall be due and payable to the finance director monthly on or before the twentieth day (20`h) day of the month next succeeding the respective monthly period. The tax shall become delinquent for any monthly period after the twentieth day of the succeeding month in which it remains unpaid. (b) Penalty for failure to pay tax by due date. A lodging provider who fails to make any return or to pay the amount of tax as prescribed, shall be assessed a specific penalty to be added to the tax in the amount of fifteen percent (15%). (c) Acceptance of delinquent return and remittance without imposing penalty, authority, requirements. If the failure to make any return or to pay the amount of tax by the due date results from providential cause shown to the satisfaction of the governing authority of the city by affidavit attached to the return, and remittance is made within ten (10) days of the due date, such return may be accepted exclusive of penalty. (d) Waiving of penalty. Only the governing authority of the city may waive the penalty prescribed. (e) Return, remittance, time of filing, lodging providers required to file, contents. On or before twentieth day of the month succeeding each monthly period, a return for the preceding monthly period together with appropriate remittance shall be filed with the finance director. The return shall report the gross rent, taxable rent, and non-taxable rent earned, the amount of tax collected or otherwise due for the period and such other information as may be required by the finance director. (f) Extension of time of filing, authority, requirements, remittance, penalty. The governing authority of the city may, for good cause, extend the time for making returns for not longer than thirty (30) days. No extension shall be valid unless granted in writing upon written application of the lodging provider. A lodging provider granted an extension shall remit tax equaling not less than one hundred percent (100%) of the tax paid for the corresponding period of the prior fiscal year, such remittance to be made on or before the date the tax would otherwise come due without the grant of extension. No penalty shall be charged during the extension period. (g) Collection fee allowed lodging providers. Lodging providers collecting the tax shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting and paying the amount due, if the amount is not delinquent at the time of payment. The rate of the deduction shall be one percent (1%) of the amount due, but only if the amount due was not delinquent at the time of payment.