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ATTY/ORD.0007/CC ORD ADOPT AMENDMENTS TO THE MUNICIPAL CODE – EXHIBIT A REV: 07-08-26 MI Page 16 of 19 a return to the Tax Administrator, on forms provided by him, of the total rents charged and received and the amount of tax collected for transient occupancies for that calendar quarter or reporting period. At the time the return is filed, the full amount of the tax collected shall be remitted to the Tax Administrator. The Tax Administrator may establish shorter reporting periods for any certificate holder if he deems it necessary in order to insure collection of the tax and he may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this Article shall be held in trust for the account of the City until payment thereof is made to the Tax Administrator. Sec. 32.80. COLLECTION BY HOSTING PLATFORMS: Any hosting platform that assists with arranging transient occupancy may enter into a voluntary collection agreement (or equivalent) with the City for the collection and payment of transient occupancy taxes. Where a hosting platform has entered into such an agreement, the hosting platform shall have the same duties and liabilities of the operator under this Article. Compliance with the provisions of this Article by either the operator or the hosting platform shall be considered to be compliance by both, and noncompliance by either shall be considered noncompliance by both. Specifically, all hosting platforms collecting the transient occupancy tax shall have the same obligations as any operator under section 32.78 when collecting on behalf of any operator. To comply with Section 32.78, a hosting platform shall register in its own name and post its Transient Occupancy Registration Certificate on its website, if applicable. Operators that only use a hosting platform for providing lodging to transients shall not be required to register separately with the tax administrator or post a Transient Occupancy Registration Certificate on- site so long as such hosting platform used by the operator has registered pursuant to Section 32.78. Secs. 32.81—32.84. RESERVED: DIVISION 3. ENFORCEMENT Sec. 32.85. FAILURE OF OPERATOR TO COLLECT AND REPORT TAX: A. Any operator who fails to remit any tax imposed by this Article within the time required shall pay a penalty of ten percent (10%) of the amount of the tax in addition to the amount of the tax. B. Any operator who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent (10%) of the amount of the tax in addition to the amount of the tax and the ten percent (10%) penalty first imposed. C. If the tax administrator determines that the nonpayment of any remittance due under this Article is due to fraud, a penalty of twenty-five percent (25%) of the amount of the tax shall be added thereto in addition to the penalties stated in subparagraphs A and B of this Section. D. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this Article shall pay interest at the rate of one percent (1%) per month or fraction thereof on the amount of tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid. Interest shall be imposed on penalties from thirty (30) days after an operator is notified of a delinquency.