§ 19-243. Collection of tax.

(a)

When due and payable. Every person providing lodging services taxable by this article shall collect the tax from each lodging customer and shall remit such tax and make a return to the finance director on or before the twentieth day of each month, on account of lodging services provided in the preceding month. Said return shall contain such information and be in such form as the city may prescribe. For purposes of this subsection, all such returns and remittance shall be considered made to the finance director on or before the twentieth day of each month if they are sent via the United States mail and are postmarked on or before the twentieth day of each month. If the twentieth day of any month falls on a weekend or holiday, said return and remittance may be postmarked the following business day. Such returns of the taxpayer or duly authorized agent shall be furnished by the finance department.

(b)

Payments negotiable. If the accounting methods regularly employed by the lodging provider in the transaction of such business or other conditions are such that the returns of lodging transactions made on a calendar month basis shall impose unnecessary hardship, the finance director, upon written request of the vendor, may accept returns at such intervals as shall, in his/her opinion, better suit the convenience of the taxpayer, and shall not jeopardize the collection of the tax. The finance director may permit such taxpayers to make returns and pay taxes at intervals not greater than six (6) months.

(c)

Allowable grace period. The finance director may extend the date for making a return and paying the taxes due under such reasonable rules and regulations as may be prescribed therefor.

(d)

Proof of exemption by taxpayer. The burden of proving that any person is exempt from paying the tax imposed by this article shall be on the person asserting such claim for exemption under such reasonable requirements of proof as the finance director may prescribe.

(e)

Payment precedes exemption ruling. If a dispute arises between the lodging customer and lodging provider as to whether or not any lodging transaction is exempt from taxation pursuant to this article, the lodging provider shall nevertheless collect and the lodging customer shall pay such tax, and the lodging provider shall thereupon issue to the lodging customer a receipt or certification, on forms furnished by the finance department, showing the names of the lodging customer and lodging provider, the lodging accommodation furnished, the date, the price, the amount of tax paid, and a brief statement of the claim of exemption. The lodging customer may thereafter apply to the finance director for a refund of such taxes and may request a hearing pursuant to this article. It is the duty of the finance director to determine the question of exemption, subject to review by the courts as provided herein. It shall be a violation of this article for any lodging provider to fail to collect, or any lodging customer to fail to pay, a tax levied by this article under circumstances in which an exemption is disputed.

(Ord. No. 14-2011, 12-27-11)