§ 4.24.070. Reporting and remitting.

A.

Each operator who received over one hundred thousand dollars ($100,000.00) in gross receipts during the previous calendar year shall on or before the tenth day following each month make a return to the Business Tax Division on forms provided of the total rents charged and submit the amount of tax collected for transient occupancies.

B.

Each operator who received between five thousand dollars ($5,000.00) and ninety-nine thousand nine hundred ninety-nine dollars ($99,999.00) in gross receipts during the previous calendar year shall on or before the last day of the month following the close of each calendar quarter make a return to the Business Tax Division on the forms provided of the total rents charged and submit the amount of tax collected for transient occupancies.

C.

Each operator who received under five thousand dollars ($5,000.00) in gross receipts during the previous calendar year shall, on or before January 31st of each year, make a return to the Business Tax Division on forms provided of the total rents collected and its amount of tax collected for transient occupancies for the preceding year.

(Prior code § 5-20.07)