§ 31-70. Reports.

(a)

Every person required to collect the tax by section 31-69 shall file a report with the city finance director or his designated representative showing the consideration paid for all rooms or sleeping space occupancies in the preceding calendar month, the amount of tax collected on such occupancies, and any other useful and relevant information as the city finance director may require.

(b)

Timely reports must be submitted so as to arrive at the office of the city tax collector by the twentieth day of the month following the calendar month collection/reporting period or by the twentieth day after the end of any alternate collection/reporting period approved by or imposed by the city finance director.

(c)

Reports shall include gross sleeping-room revenues, gross exempt sleeping room revenues, city occupancy tax collected, and net occupancy tax due the city. It shall also include the signature of the hotel's local manager or person in control of business operations at the reporting hotel, who shall sign a statement that the report is accurate to the best of his/her knowledge and belief.

(d)

The report and the tax remittance shall be for the calendar month or other collection/reporting period requested by a hotel business manager or operator and approved by the director of finance. For such alternate collection/reporting periods, delinquency shall occur on the thirty-first day after the end of the alternate reporting period, and the office of internal audit shall audit and provide report/remittance pick-up service if so directed by the finance director.

(e)

The finance director shall impose a daily or weekly collection/reporting period, and shall provide for daily or weekly pick-up of reports and tax collections, whenever he has reason to believe that the tax revenues will not be remitted in the normal course of business, such as an impending bankruptcy or business closing, or the maintenance of unauditable records.

(Ord. No. 67104, 5-12-88)