A. The taxes collected by an operator are payable to the tax administrator on a monthly basis on the tenth day of the following month.

B. A return showing tax collections for the preceding month shall be filed with the tax administrator, in a form prescribed by the tax administrator, before the eleventh day of the month following each collection month.

C. The operator may withhold one percent of the tax to cover the expense of collecting and remitting the tax.

D. Returns shall show the amount of tax collected or due for the related period. The tax administrator may require returns to show the total rentals on which the tax was collected or is due, gross receipts of the operator for the period, a detailed explanation of any discrepancy between the amounts, and the amount of rentals exempt.

E. The operator shall deliver the return and the tax due to the tax administrator’s office. If the return is mailed, the postmark shall be considered the date of delivery for determining delinquencies. [Ord. 946 § 8, 2018; Ord. 898 § 8, 2015; Ord. 556 § 8.]