(1) The tax imposed by section 3.772 of this Code shall be paid by the transient to the operator when the transient pays rent to the operator. All such taxes collected by any operator are due and payable to the tax administrator on the fifteenth day of the month for the preceding month and are delinquent on the last day of the month in which they are due.
(2) On or before the fifteenth day of the month following each month of collection by an operator, he or she shall file a return for that month’s tax collections with the tax administrator. The return shall be filed in such form as the tax administrator prescribes.
(3) A return shall show the amount of tax collected or otherwise due for the period for which the return is filed. The total rentals upon which the tax is collected or otherwise due, gross receipts of the operator for the period, and an explanation in detail of any discrepancy between such amounts, and the amount of rents exempt, if any.
(4) The person required to file the return shall deliver the return, together with the remittance of the amount of the tax due, with the tax administrator at the tax administrator’s office either by personal delivery or by mail. If the return is mailed, the postmark shall be considered the date of delivery.
(5) For good cause, the tax administrator may extend for not to exceed one month the time for making any return or payment of tax. No further extension may be granted, except by the city manager. Any operator to whom an extension is granted shall pay interest at the rate of one percent (1%) per month on the amount of tax due, without proration for a fraction of a month. If a return is not filed, and the tax and interest due is not paid by the end of the extension granted, then the interest shall become a part of the tax for computation of penalties prescribed in section 3.784 of this Code.
(6) The tax administrator, if he or she deems it necessary in order to insure payment or facilitate collection by the city of the amount of taxes in any individual case, may require returns and payment of the amount of taxes for other than monthly periods.