Each operator shall, on or before the last day of the month following the close of
each calendar quarter, or at the close of any shorter reporting period which may be
established by the tax administrator, submit a return to the tax administrator, on
prescribed forms containing, the following information: (1) the total rents charged
and received, (2) the total amount of exemptions, and (3) the amount of TOT collected
for transient occupancies. In addition, at the time the return is filed, the full
amount of the TOT collected shall be remitted to the tax administrator. The tax administrator
may establish shorter reporting periods or additional information for any certificate
holder if deemed necessary to ensure collection of the TOT. Returns and payments are
due immediately upon cessation of business for any reason. All taxes collected by
operators pursuant to this chapter shall be considered public monies at the time of
collection and the separate property of the county and shall be held in trust for
the account of the county until payment thereof is made to the tax administrator.
(Ord. No. 1415, § 1, 11-8-2016)
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