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6.05.070 Due Date; Returns and Payments.

(Amended by Ordinance No. 187828, effective July 15, 2016.)

A.  The assessment imposed by this Chapter is due and payable on the 15th day of the following month for the preceding three months; and are delinquent on the last day of the month in which they are due.  If the last day of the month falls on a holiday or weekend, amounts are delinquent on the first business day that follows.  The Division has the authority to classify and/or direct the hotels for determination of applicable collection periods. The initial return under this Chapter may be for less than three months preceding the due date based on the date of license issuance; thereafter returns shall be made for the applicable quarterly period, unless other reporting periods are required by the Division. 

B.  On or before the 15th day of the month following each quarter of collection, a return for the preceding quarter assessment on a form prescribed by the Division shall be filed.  The return shall be filed in such form as the Division may prescribe by every person liable for payment of the assessment.

C.  Returns shall show the amount of assessment owed for the quarter.  The Division may require returns to show the total rentals upon which the assessment was calculated, gross receipts of the hotel for such period and an explanation in detail of any discrepancy between such amounts, and the amount of rents exempt, if any.

D.  The person required to file the return shall cause to be delivered the return, together with the remittance of the amount of assessment due, to the Division at its office, either by personal delivery or by mail.  If the return is mailed, the postmark shall be considered the day of delivery for determining delinquencies.

E.  For good cause shown, the Division may extend, the time for making any return or payment of the assessment for a period not to exceed one month.  No further extension shall be granted, except by the Division Director.  Any person granted an extension shall pay interest at the rate of 1.25 percent per month on the amount of assessment due without proration for a portion of a month.  If an extension is granted and the assessment and interest due is not paid by the end of the extension granted, then the interest shall be added to the assessment due for computation of penalties and additional interest designed elsewhere in this Chapter.

F.  The Division, if deemed necessary in order to ensure payment or facilitate collection by the Division of the amount of assessments in any individual case, may require returns and payment of the amount of assessments for other than quarterly periods.