Any structure, or any portion of a structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes and includes hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location or other similar structure or portion thereof.
Hotel shall include a private campground where only a site and accompanying facilities are rented.
Each operator shall notify the Finance Department within 10 days upon the cessation of business for any reason and shall make his/her books and records available for audit.
Each operator, upon cessation of business for any reason, shall, on or before the same day of the next month following the cessation of business or on the last day of the month if no corresponding day exists, make a return to the Finance Department.
At the time the return if filed, the full amount of the balance of the tax due, if any, shall be remitted to the Finance Department.
Any operator who fails to remit any tax imposed within the time required, shall pay a penalty of 10 percent of the amount of the tax in addition to the amount of the tax.
Any operator, who fails to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax and the ten percent penalty first imposed.
In addition to the penalties imposed, any operator who fails to remit any tax imposed shall pay interest at the rate of 1.5 percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent, until paid.