§ 40-139. Reports and remittances generally.  


Latest version.
  • The person collecting any tax as provided in section 40-138 shall make out a report thereof, upon such forms and setting forth such information as the commissioner of the revenue may prescribe and require, showing the amount of board and lodging charges collected and the tax required to be collected, and shall sign and deliver such report to the city treasurer with a remittance of such tax. Such reports and remittances shall be made on or before the twentieth day of each month covering the amount of tax collected during the preceding month.

    Notwithstanding the foregoing provisions of this section, the commissioner of revenue and the city treasurer shall allow reports and remittances to be made quarterly by any person collecting the tax when the person has established for a period of one (1) year that his monthly remittances are less than one hundred dollars ($100.00) per month. Such reports and remittances shall be made on or before the twentieth (20th) day of the month following the close of the period.

    (Ord. No. 1508, § 4; Code 1961, § 16-109; Ord. No. 4872-96)

(Ord. No. 1508, § 4; Code 1961, § 16-109; Ord. No. 4872-96)