§ 4.16.110. Determinations, returns and payments.

A.

Due Date of Taxes. All amounts of taxes imposed by this Chapter and collected by any operator or required to be collected by any operator are due and payable to the Tax Administrator for each taxable month on or before the twentieth day of the month immediately following each respective monthly period.

B.

Return—Time for Filing—Person Required to File—Execution. On or before the twentieth day of the month immediately following each monthly period, a return for the preceding monthly period shall be filed with the Tax Administrator, in such form as the Tax Administrator may prescribe.

C.

Contents of Return. Returns shall show the amount of tax collected or otherwise due for the related period and such other information as required by the Tax Administrator. The Tax Administrator may require returns to show the total rentals upon which tax was collected or otherwise due, the gross receipts of a registered operator for such period and the explanation in detail of any discrepancy between such amounts.

D.

Delivery of Return and Remittance. The person required to file the return shall transmit the return, together with the remittance of the amount of the tax due, to the Tax Administrator at the Customer Service Section on or before the date provided in this Chapter.

E.

Extension of Time for Filing a Return and Paying Tax. For good cause, the Tax Administrator may extend, for a period not to exceed thirty (30) days, the deadline for making any return or payment of tax. No further extension shall be granted except by the Oakland Taxation and Assessment Board of Review. Any person to whom an extension is granted, whether by the Tax Administrator under this Section or by the Oakland Taxation and Assessment Board of Review under Section 4.16.170, any person who makes return and pays the tax within the period of such extension shall pay, in addition to the tax, interest on the amount thereof at the rate of one percent per month, or fraction thereof, for the period of such extension to the time of return and payment. If the monthly parking tax is not paid within the extension period or periods, a penalty will be assessed as if no extension was granted, as provided in Section 4.16.070.

(Prior code § 5-31.10)