Each hotel shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the Administrative Services Director, make a return to the Administrative Services Director, on forms provided by the City, of the total number of rooms occupied per night, and the amount of assessment collected from occupied rooms. At the time the return is filed, the full amount of the assessment collected shall be remitted to the Administrative Services Director. The Administrative Services Director may establish shorter reporting periods for any hotel if the Director deems it necessary in order to ensure collection of the assessment, and may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason. All assessments collected by hotels pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Administrative Services Director.
(Ord. 1784 § 1, 2006; Ord. 1895 § 5, 2010; Ord. 2065 § 1(A), 2018)