§ 54-21. Collection of tax.

This section shall be administered by the village treasurer. The tax imposed for the months of January, February and March, 1987, and for each calendar quarter thereafter is due and payable on the last day of the month next succeeding the calendar quarter for which imposed. A return shall be filed with the village treasurer, by those furnishing at retail such rooms and lodging, on or before the same date on which such tax is due and payable. Such return shall show the gross receipts of the preceding calendar quarter from such retail furnishing of rooms or lodging, the amount of taxes imposed for such period, and such other information as the village treasurer deems necessary. Each quarterly return shall be accompanied by a copy of the state sales tax report for the business for that period. Every person required to file such quarterly return shall, with his first return, elect to file an annual calendar year or fiscal year return. Such annual return shall be filed within 90 days of the close of each such calendar or fiscal year. The annual return shall summarize the quarterly returns, reconcile and adjust for errors in the quarterly returns, and contain certain such additional information as the village treasurer requires. Such annual returns shall be made on forms as prescribed by the village treasurer. All such returns shall be signed by the person required to file a return or his duly authorized agent, but need not be verified by oath. The village treasurer may, for good cause, extend the time for filing any return, but in no event for longer than one month from the filing date.

(Prior Code, § 5-15.10(C))