Reports are due on the last day of the month following each quarterly period.
Three months ended
Every person required to collect the Hotel Occupancy Tax must file a report with the City Financial Services Department showing the consideration paid for all room occupancies in the preceding quarter, the amount of the tax collected on such occupancies, and the amount of permanent (30-day) and other exemptions granted.
If the due date falls on a weekend or holiday, the next business day is considered to be the due date. The valid U.S. Postal Service postmark date will be considered the payment date. In addition, because postmark dates may be controlled internally using mailing machines, the City Financial Services Department must receive your report within five business days from the postmark date or the return will be considered delinquent. If a delinquent report is received, a 5 percent penalty will be assessed on the tax due, as per Section 11-2-21 of the Hotel Occupancy Tax Code. On the 60th day past the due date, an additional 5 percent penalty will be assessed on the remaining tax due. Delinquent taxes shall draw interest at the rate of 10 percent per annum beginning on the 61st day from the due date. Delinquent payments are applied to penalties and interest first.