Payment of the Local Hospitality Tax established herein shall be the liability of the consumer of the services. The tax shall be paid at the time of delivery of the services to which the tax applies, and shall be collected by the provider of the services. The county shall promulgate a form of return which shall be utilized by the provider of services to calculate the amount of Local Hospitality Tax collected and due. This form shall contain a sworn declaration as to the correctness thereof by the provider of the services.

The tax provided for in this chapter must be remitted to the county on a monthly basis when the estimated amount of average tax is more than fifty dollars ($50.00) a month, on a quarterly basis when the estimated amount of average tax is twenty-five dollars ($25.00) to fifty dollars ($50.00) a month, and on an annual basis when the estimated amount of average tax is less than twenty-five dollars ($25.00) a month.

The provider of services shall remit the Local Hospitality Tax, when due, to the county on the twentieth of the month, or on the next business day if the twentieth is not a business day. (Ord. 2000-O-28 § 3, 2000)