§ 12.20.050. Tax returns and remittance.  


Latest version.
  • A.

    Within 30 days after the end of each calendar quarter, every operator not exempt under this chapter shall submit to the department a tax return, signed by the operator(s), on a form provided by the department for each registered place of business regardless of whether taxes are due or reported rents are taxable. Each operator shall remit therewith all taxes due from such operator pursuant to this chapter during the immediately preceding calendar quarter. Tax returns and taxes due under this chapter must be actually received by the department within the time required by this section.

    1.

    The tax return shall set forth or include:

    a.

    Whether the cash basis or accrual basis accounting method is used to report rents earned;

    b.

    The aggregate amount of all rents earned by the operator for rooms within the municipality;

    c.

    The amount of non-taxable rents earned;

    d.

    The amount of taxable rents earned;

    e.

    The amount of taxes due; and

    f.

    Such other relevant information and supporting documents as the department may require.

    2.

    As used in subsection A.1. of this section, "rents earned" means rent revenue recognized on the operator's books of account in the legitimate and normal and ordinary course of the operator's business. An operator must elect to report rents on an accrual basis or a cash basis method of accounting. Once adopted, an operator's method of reporting rents shall not be changed without prior written approval of the chief fiscal officer. Generally, cash basis operators recognize rents as earned when the rent is actually collected and accrual basis operators recognize rents as earned when the rental transaction occurs regardless of when payment is actually received.

    B.

    Involuntary return. If an operator fails to file a tax return as required by this section or if the chief fiscal officer finds that a tax return is not supported by the records required to be maintained under this chapter by the operator filing the tax return, the chief fiscal officer may prepare and file a tax return on behalf of the operator. Taxes estimated on a tax return filed on behalf of an operator under this subsection may be premised upon any information that is available to the chief fiscal officer including, but not limited to, comparative data for similar businesses. An operator for whom an involuntary tax return is filed under this subsection shall be liable for the taxes stated on the tax return, as well as all penalties and interest provided for in this chapter.

    1.

    The department shall notify the operator(s) of determinations made under this section and include in such notice the basis of the department's calculations determining the operator's liability together with a notice of the operator's rights under section 12.20.115, that payment is due immediately and that taxes, interest, penalties and costs continue to accrue from the date taxes were due under this chapter for the period(s) covered by the determination.

    2.

    Unless otherwise determined by the chief fiscal officer in a decision under section 12.20.115.B., taxes due under this section shall be payable immediately.

    3.

    Taxes determined under this section shall be due on the same date as if a tax return had been filed by the operator or owner in accord with this chapter and interest, penalties and administration costs thereon shall accrue from such due date.

    4.

    A tax return prepared by the chief fiscal officer is prima facie evidence of taxes due, and the penalties and interest accruing from said tax liability. In an application for, or during a hearing under, section 12.20.115, it is the operator's burden to rebut the presumed sufficiency of a tax return prepared by the department.

    C.

    Notwithstanding anything contained in this chapter to the contrary, within ten days after ceasing to be an operator, the operator shall:

    1.

    Surrender its certificate of registration;

    2.

    Notify the chief fiscal officer in writing of the date on which and the name, telephone and address of any person to whom the business described in the returned certificate of registration has been leased, conveyed or otherwise relinquished or transferred together with the date on which the person executing the returned certificate ceased doing business as an operator; and

    3.

    File a final tax return for the period subsequent to the operator's last tax return together with all taxes collected and other payments due in the manner required for filing tax returns, remitting taxes collected and payment of other sums due under this chapter.

    D.

    Responsibility of corporate officers and directors. It shall be the responsibility of every director and/or corporate officer of a corporation owning, operating, or controlling a facility registered under this chapter to ensure that timely and proper tax returns are filed and the related taxes due under this chapter are remitted to the department on behalf of the corporation. A director and/or corporate officer may be held personally liable for failing to timely:

    1.

    File a proper tax return; or

    2.

    Remit taxes due.

    E.

    Responsibility of members of a limited liability company. It shall be the responsibility of every member of a limited liability company owning, operating, or controlling a facility registered under this chapter to ensure that timely and proper tax returns are filed and the related taxes due under this chapter are remitted to the department on behalf of the limited liability company. A member of a limited liability company may be held personally liable, to the extent provided by law, for failing to timely:

    1.

    File a proper tax return; or

    2.

    Remit taxes due.

(GAAB 10.20.050; AO No. 79-178; AO No. 84-40; AO No. 85-183; AO No. 92-36; AO No. 96-103, § 1, 4-1-97; AO No. 2003-102, §§ 8, 9, 7-15-03; AO No. 2012-105(S), §§ 7, 13, 12-18-12)