(1) The tax imposed by this chapter shall be paid by the occupant to the lodging tax collector at the time that rent is paid. All amounts of such taxes collected by any lodging tax collector are due and payable to the Chief Financial Officer on or before the last day of each month. The return shall be filed by every lodging tax collector liable for payment of tax, in such form as the Chief Financial Officer may prescribe.

(2) Returns shall show the amount of tax collected or otherwise due for the related period. The Chief Financial Officer may require returns to show the total rentals upon which tax was collected or otherwise due, gross receipts of lodging tax collector for such period and an explanation in detail of any discrepancy between such amounts, and the amount of rents exempt, if any.

(3) The person required to file the return shall deliver the return, together with the remittance of the amount of the tax due, to the Chief Financial Officer at his office either by personal delivery, by mail or by any commercially reasonable means, including but not limited to electronic or telephonic transfer, or private delivery service (PDS). For purposes of determining delinquencies, the date of delivery is the date the return and tax are received by the Chief Financial Officer. If the return is delivered in person, it must be received on or before the due date during business hours (8:00 a.m. to 5:00 p.m., Monday through Friday).

(4) For good cause, the Chief Financial Officer may extend for up to one month the time for making any return or payment of tax for a period not to exceed one month. No further extension shall be granted, except by the City Council upon appeal. Any lodging tax collector to whom an extension is granted shall pay interest at the rate established in the most recent fee schedule approved by resolution of the City Council 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 are not paid by the end of the extension granted, then the interest shall become a part of the tax for computation of penalties described elsewhere in this ordinance.