§ 12-32. Determinations, returns and payments.

(a)

Due date of taxes . All amounts of such taxes shall be due and payable to the clerk monthly, on or before the 20th day of every month, next succeeding each respective monthly period as set forth in section 12-26.

(b)

Filing of return. On or before the 20th day of the month following each monthly period, a return for the preceding monthly period shall be filed with the clerk showing the gross rent, rent from permanent residents, taxable rent, amount of tax collected or otherwise due for the related period, and such other information as may be required by the clerk.

(c)

Collection fee allowed operators. Operators collecting the tax shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting and payment of the amount due, if the amount is not delinquent at the time of payment. The rate of deduction shall be the same rate authorized for deductions from state tax under the Georgia Retailer's and Consumer's Sales and Use Tax Act, approved February 20, 1951 (1951 Ga. Laws, page 360), as now or hereafter amended.

(Ord. No. 1990-33, § 7, 12-11-90; Amend. of 2-21-07)