A. The taxes imposed by this chapter and collected by a transient lodging tax collector, less the collection reimbursement charge allowed under BC 7.18.020, are due and payable to the tax administrator on a monthly basis on the tenth day of the month for the preceding month. All taxes not remitted on the last day of the month in which they are due are delinquent.

B. On or before the fifteenth day of the month following each month of collection, a return for the preceding month’s tax collections shall be filed with the tax administrator. The returns shall be filed in such form as the tax administrator may prescribe.

C. The returns shall show the amount of tax collected or otherwise due for the period covered by the return. The tax administrator may require returns to show the total rentals upon which tax was collected or otherwise due, gross receipts of the transient lodging tax collector for such period and an explanation in detail of any discrepancy between such amounts, the amount of rents exempt, if any, and such other information as may otherwise be necessary for the administration of this chapter.

D. The transient lodging tax collector shall deliver the return, together with the tax due, to the tax administrator at the tax administrator’s office either by personal delivery or mail. If the return is mailed, the postmark shall be considered the date of delivery. The tax administrator may provide in writing for other methods of delivery besides personal delivery or mail.

E. For good cause shown, the tax administrator may extend, for a period not to exceed one month, the time for making any return or payment of tax. Any transient lodging tax collector granted an extension shall pay interest at the rate of one percent 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, then the interest shall become a part of the tax for computation of penalties under this chapter. [BC 7.18.065, added by Ordinance No. 4687, 6/21/16]