§ 150-070. REPORTS AND REMITTING OF SURCHARGE

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Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the county, make a return to the county, on forms provided, of the total rent rates charged and received and the amount of surcharge collected for transient occupancies. At the time the return is filed, the full amount of the surcharge collected shall be remitted to the county. The county may establish shorter reporting periods for any operator if the county deems it necessary in order to ensure collection of the surcharge. Returns and payments are due immediately upon cessation of business for any reason. All surcharges collected by operators shall be held in trust for the county until payment is made.

                    
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