(1) The taxes collected by an operator are payable to the city recorder on a quarterly basis on the fifteenth day of the following month for the preceding three months and are delinquent on the last day of the month in which they are due. The initial return may be for less than the three months preceding the due date. The quarters are:

1st Quarter    January, February, March

2nd Quarter    April, May, June

3rd Quarter    July, August, September

4th Quarter    October, November, December

(2) A return showing tax collections for the preceding quarter shall be filed with the city recorder, in a form prescribed by the city recorder, before the sixteenth day of the month following each collection quarter.

(3) Returns shall show the amount of tax collected or due for the related period. The city recorder may require returns to show the total rentals on which the tax was collected or is due, gross receipts of the operator for the period, a detailed explanation of any discrepancy between the amounts, and the amount of rentals exempt.

(4) The operator shall deliver the return and the tax due to the city recorder’s office. If the return is mailed, the postmark shall be considered the date of delivery for determining delinquencies.

(5) For good cause, the city recorder may extend the time for filing a return or paying the tax for not more than one month. Further extension may be granted only by the city council. An operator to whom an extension is granted shall pay interest at the rate of one percent per month on the amount of tax due, without proration for a fraction of a month. If a return is not filed and if the tax and interest due are not paid by the end of the extension granted, the interest shall become a part of the tax for computation of penalties prescribed in NBCC 3.12.090.

(6) The city recorder may require returns and payment of the taxes for other than quarterly periods in individual cases to ensure payment or to facilitate collection by the city. (Ord. 1650 § 8, 1982)