§ 11-2-4. QUARTERLY REPORTS; PAYMENTS.

(A)

A quarterly period under this section is based on the City's fiscal year, with the first quarter beginning on October 1 and ending on December 31.

(B)

On or before the last day of the month following each quarterly period, a person required to collect the tax imposed under this chapter shall:

(1)

file a written report with the department for that quarterly period, with a copy of the report for state hotel occupancy taxes required by Section 156.151 ( Report and Payment ) of the Texas Tax Code for the same quarterly period; and

(2)

pay the tax due for the quarter.

(C)

A report under this section shall be in the form prescribed by the department and shall include:

(1)

the total consideration paid for rooms subject to the tax in the preceding quarter;

(2)

the total amount of tax collected; and

(3)

the total amount of tax exemptions granted.

(D)

If requested by the department, a person responsible for collecting the tax shall provide the department with:

(1)

the names, addresses, and identification relied upon to grant an exemption from the tax; and

(2)

any other information the department may reasonably require.

(E)

The department may request, and a person required to collect the tax shall provide within a reasonable time, additional documentation verifying the information contained in the report to the City.

Source: 1992 Code Section 5-3-1 and 5-3-4(A); Ord. 031204-10; Ord. 031211-11.