A. Due Date of Taxes. The tax imposed by this chapter shall become due and payable from the operator to the tax collector on or before the last day of the month next succeeding each respective monthly period.

B. Monthly Payment. On or before the last day of the month, a return for the preceding monthly period shall be filed with the tax collector, in such form as they may prescribe, by every operator and by every person liable to payment of tax hereunder during such monthly period who has not paid such tax, and made return in regard to the related occupancy which is the subject of tax.

C. Contents of Return. Returns shall show the amount of tax collected or otherwise due for the related period and such other information as is required by the tax collector. The tax collector may require returns to show the total rentals upon which tax was collected or otherwise due, the gross receipts of an operator returnee for such period and the explanation in detail of any discrepancy between such amounts.

D. Delivery of Return and Remittance. The person required to file the return shall deliver the return, together with the remittance of the amount of the tax due, to the tax collector at their office.

E. Extension of Time for Filing a Return and Paying Tax. For good cause, the tax collector may extend for not to exceed one month the time for making any return or payment of tax. Any person to whom an extension is granted, who makes return and pays the tax within the period of such extension shall pay, in addition to the tax, interest on the amount thereof at the rate of one percent per month, or fraction thereof, for the period of such extension to the time of return and payment. (Ord. 6103-NS § 1, 1991: Ord. 5971-NS § 1, 1990: Ord. 5060-NS § 8, 1978)