§ 11-3-6. QUARTERLY REPORTS; TAX PAYMENTS DUE.

(A)

On the last day of the month following each quarterly period, every person required to collect the tax imposed by this chapter shall file a report with the director showing:

(1)

the person's gross receipts from the rental of motor vehicles in the city in the preceding quarter;

(2)

the amount of the tax collected on the receipts; and

(3)

the amount of exemptions granted.

(B)

The report required by Subsection (A) shall be in the form prescribed by the director.

(C)

A person required to collect the tax imposed by this chapter shall make the names, addresses, and identification relied upon in the granting of exemptions to the collection of the tax imposed by this chapter, and any other information the director may reasonably require, accessible for review by the director.

(D)

The tax due on motor vehicle rental receipts shall be paid at the time of filing the quarterly report.

(E)

The director may request, and a person required to collect the tax imposed by this chapter shall provide, additional documentation verifying the information contained in the person's quarterly report.

(F)

A person required to collect the tax imposed by this chapter shall hold the taxes collected in a separate account and may not use the taxes for any purpose other than payment to the City as provided in this chapter. Interest on taxes held in the account become part of the taxes and shall be paid to the City.

Source: 1992 Code Section 5-10-6; Ord. 031204-10; Ord. 031211-11.