§ 3.18.050. Collection of the tax and reporting procedures.

Latest version.

A.

Every vendor providing lodgings shall collect the tax thereon on behalf of the municipality and shall act as a trustee therefor.

B.

The tax shall be collected from vendees and shall be charged separately from the rent fixed by the vendor for the lodgings.

C.

Each vendor licensed under this chapter shall be liable to the municipality of Clovis for the tax provided herein on the rent paid for lodging at his respective place of business.

D.

Each vendor shall make a report by the twenty-fifth day of each month, on forms provided by the city clerk, of the receipts for lodging in the preceding calendar month, and shall submit the proceeds of the lodgers' tax to the municipality and include sufficient information to enable the municipality to audit the reports and shall be verified on oath by the vendor.

(Ord. 1505-96 §3(part), 1996).

                    
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