§ 3.28.130. Reporting and remitting.

A.

Operator Must Report. Each operator, on or before the last day of the month following the close of the calendar quarter, or at the close of any other reporting period which may be established by the tax collector, shall make a return to the tax collector, on forms provided by him, of the total rents charged and received and the amount of tax collected for transient occupants.

B.

Payment of the Tax. At the time the return is filed, the operator shall remit the full amount of the tax collected to the tax collector. The tax collector may establish shorter, longer, or other reporting periods for any certificate holder if he deems it necessary or expedient in order to insure collection of the tax. The tax collector may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason.

If the last day of the month falls on a weekend or holiday, then the due date shall be the first business day following the weekend or holiday. A return and payment shall be timely filed if postmarked on the due date, or personally delivered to the tax collector's office by four p.m. on such day. A payment or return not filed by the due date shall be deemed delinquent. Postage meter imprints are not "postmarks."

C.

Taxes Held in Trust. Every operator shall hold in trust for the account of the county until payment thereof is made to the tax collector, all taxes collected by such operator.

(Ord. 1236 §1, 2000; Ord. 277 Art. 4, 1965)