884.03 RESPONSIBILITY OF HOTELS.
All hotels affected by this chapter shall do the following:
(a) Receive tax forms from the Tax Administrator;
(b) Submit to the Tax Administrator the tax return and payment of tax as follows:
(1) For the three months ending March 31, on or before April 30;
(2) For the three months ending June 30, on or before July 31;
(3) For the three months ending September 30, on or before October 31;
(4) For the three months ending December 31, on or before the following January 31.
(c) Pay a penalty of five dollars (\$5.00) a day for late filing and five dollars (\$5.00) a day for late payment. The minimum penalty for failure to file shall be twenty- five dollars (\$25.00). The minimum penalty for failure to pay shall be fifty dollars (\$50.00). (Ord. 05-3. Passed 1-6-05.)