§ 68-126. Filing of returns; payment of taxes; preservation of books and records; examination by governing authority.

(a)

Filing of returns. Each innkeeper, on or before the twentieth day (20th) of each month, shall transmit returns and remit taxes due to the city showing the gross charges taxable under this article during the preceding calendar month. The city also requires annual returns. The returns required by this article shall be made upon forms prescribed, prepared and furnished by the city.

State Law reference— Similar provisions, O.C.G.A. § 48-13-53.2.

(b)

Payment of taxes; when taxes become delinquent.

(1)

As used in this section, the term "estimated tax liability" means an innkeeper's tax liability under this article, adjusted to account for any subsequent change in the rate of tax imposed under this article or any substantial change in circumstances due to damage to the premises, based on his or her average monthly payments for the last fiscal year. If the estimated tax liability of an innkeeper for any taxable period exceeds $2,500.00, the innkeeper shall file a return and remit to the city not less than 50 percent of the estimated tax liability for the taxable period on or before the twentieth day of the period. The amount of the payment of the estimated tax liability shall be credited against the amount to be due on the return required under subsection (a) of this section. This subsection shall not apply to any innkeeper unless during the previous fiscal year the innkeeper's monthly payments exceeded $2,500.00 per month for three consecutive months or more.

(2)

The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains unpaid.

State Law reference— Similar provisions, O.C.G.A. §§ 48-13-53.2, 48-13-53.6.

(c)

Preservation of books and records. Each innkeeper required to make a return and pay any tax under this article shall keep and preserve: suitable records of the charges taxable under this article; and other books of account which are necessary to determine the amount of tax due.

State Law reference— Similar provisions, O.C.G.A. § 48-13-53.4.

(d)

Examination by the city. All books, invoices and other records required by this article to be kept shall be open to examination at all reasonable hours by the city.

(Ord. No. 19-2006, § 1, 10-9-06)

State law reference

Similar provisions, O.C.G.A. § 48-13-53.4.