ARTICLE IX. SHORT-TERM RENTAL TAX
Sec. 21-126. Filing of quarterly tax returns
and remittance of tax.
(a) Each certified short-term rental
business under the provisions of this article shall file a quarterly tax return with the
commissioner of the revenue, indicating for the quarter just past:
(1) The total business gross receipts of
the return filer;
(2) The gross proceeds derived from the short-term rental business;
(3) All rental gross proceeds claimed to be exempt from the daily
rental tax and documentation of each such claim;
(4) The total daily rental tax due the county for the previous
quarter’s short-term rental business.
(b) Each return shall be accompanied by
payment of the taxes due and owning or collected by the certified, short-term rental
business. The quarterly return and payment of tax shall be filed with the commissioner of
the revenue on or before the twentieth day of each of the months of April, July, October
and January, representing, respectively, the gross proceeds and taxes collected during the
preceding quarters ending March 31, June 30, September 30 and December 31. |