Ord66 1265 - Laserfiche WebLink

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There shall be no fee for such certificate. Section 32.79. Each operator shall, on or before the last day of the month following the close of each calendar C.,~..,.-. "Y....... ::,)..".. .i.....u.... l...\:::_ I or at. the close ot any shorte~ ~epo~ting period \vhich may be established by the Tax Administrato~, make a return to the Tax Administrator, on forms provided by him, of the total rents charged and ~aceived a~d the affioun~ of tax collected for transient occupancies for that calendar q~arter or reporting period. At the time t~e return is filed, the full amount of the tax collected shall be remitted to t:'1e Tax Administrator. The Tax .i\dministrator may establish shor.t e~ reporting periods for a~y certificate colder if , ne deems it necessary in order to insure collection of the tax and he may requ:..re further information in the re-curn. Returns and payments are due immediately upon cessation of business ~or any reason. All taxes collected by operato~s pursuant to this article sball be held in trust for tne account of the City until payment thereof is ~ade to the Tax Administrator. Division 3. Enrorceillent .Sect j~i;.')r: :;2~, r:~ ~.,. (a) A~1Y ,..... C--' ,-.....--..., ~.._._.._ v;...J\,;r... tr;.... ~\.I.... W:: 0 "... ..., . :ca::...;..s -co ::C~.l. t a:-.'J ~ax iwposec by this article within .~_....-.. ~ lo.o....\;.O ~i~e ::equi~ed snall pay a penalty of t: e:~ P"-'" ""- C""~-'- ~"''''lo.o of tne araoun':c of tne tax in addition to the amou~t of ~tne tax. Cb) Any operator w~o fails to . oJ- rem~... any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten per cent of the a~ount of the tax in addition to the amount of the tax ~nd the ten percent penalty first i~?osed. (c) If the Tax Administrator determines that the nonpayment of any remittance due under this article is due - 5 -