4.14.050 Tax returns and remittance.
A. Not later than the last day of the month following the quarter a tax return is required to be submitted, every operator under this chapter shall deliver to the city finance department a tax return, signed by the operator(s), on a form provided by the city finance department for each registered place of business regardless of whether taxes are due for the quarter. Each operator shall remit therewith the entire amount of the tax due from such operator pursuant to this chapter for the immediately preceding calendar quarter. Tax returns and the tax due under this chapter must be actually received by the department within the time required by this section. A tax or report actually received by the department at any time following the tenth (10th) business day of the month following the calendar quarter for which the tax is due is delinquent and subject to penalty and interest under this chapter.
B. The tax return shall set forth or include:
1. The number of transient lodging rooms in each separate facility operated by the operator and the address or location of each facility;
2. The gross receipts from each facility, including all receipts that are excluded under BMC 4.14.030(A)(1), (2), (3) or (4);
3. Receipts from each facility that are exempt under BMC 4.14.030(A)(1), (2), (3) or (4);
4. Penalties and interest due;
5. Such other relevant information and supporting documents as the department may require. [Ord. 01-28 § 2; Ord. 97-22 § 2.]