§ 146-85. Date due; returns; deductions for operators.

(a)

Due date. The tax levied under this article shall become due and payable from the occupant at the time of occupancy of any hotel in this city. All amounts of such taxes collected by any operator shall be due and payable to the chief financial officer monthly on or before the 20th day of every month next succeeding each respective monthly period as set forth in section 146-76.

(b)

Time of filing return. On or before the 20th day of the month following each monthly period, a return for the preceding monthly period shall be filed with the chief financial officer, in such form as the chief financial officer may prescribe, by every operator liable for the payment of the tax under this article.

(c)

Contents of return. All returns shall show the gross rent, rent from permanent residents, taxable rent, amount of tax collected or otherwise due for the related period and such other information as may be required by the chief financial officer.

(d)

Delivery of return and remittance. The person required to file the return shall deliver the return, together with the remittance of the net amount of tax due, to the chief financial officer at 68 Mitchell Street, Suite 1101, Atlanta, Georgia 30303.

(e)

Collection fee allowed operators. Operators collecting the tax shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting and paying the amount due, if the amount is not delinquent at the time of payment. The rate of the deduction shall be the same rate authorized for deductions from state tax under O.C.G.A. tit. 48, ch. 8, art. I (O.C.G.A. § 48-8-1 et seq.), the state Retailers' and Consumers' Sales and Use Tax Act.

(Code 1977, § 14-6184)