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No operator or other person required to do so may fail or refuse to register as required by section 3.780 of this Code or to furnish any return required to be made under section 3.782 or to furnish a supplemental return or other data required by the tax administrator. No person may render a false or fraudulent return under section 3.782. No person required to make, render, sign, or verify any report regarding the transient room tax may make any false or fraudulent report.

(Section 3.804 added by Ordinance No. 17282, enacted March 24, 1975.)