§ 34-51. Reports and remittances

(a) A quarterly period under this section is based on the city's fiscal year, with the first quarter beginning on January 1 and ending on March 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 article shall:

(1) File a written report with the city for that quarterly period, with a copy of the report for state hotel occupancy taxes required by V.C.T.A., Tax Code § 156.151 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 city 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 city, a person responsible for collecting the tax shall provide the city with:

(1) The names, addresses, and identification relied upon to grant an exemption from the tax; and

(2) Any other information the city may reasonably require.

(e) The city 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.

(Ord. No. 570, § II(F), 11-9-2010)