§ 74-188. Determinations, returns, and payments.

(a)

Due date of taxes. The tax imposed by this article shall become due and payable from the occupant at the time of occupancy of any hotel in this county. All amounts of such taxes collected by any operator shall be due and payable to the Tax Commissioner of Fulton County monthly on or before the twentieth day of every month next succeeding each respective monthly period as set forth in section 74-186.

(b)

Return; time of filing; persons required to file; execution. On or before the twentieth day of the month following each monthly period, a return for the preceding monthly period shall be filed with the tax commissioner in such form as the commissioner may prescribe, by every operator, liable for the payment of tax hereunder.

(c)

Contents of return. All returns shall show 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 required by the tax commissioner.

(d)

Delivery of return and remittance. The person required to file the return shall deliver the return, together with the remittance of the net amount of tax due to the tax commissioner at Fulton County Administration Building, Atlanta, Georgia 30303.

(e)

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 paying the amount due, if said amount is not delinquent at the time of payment. The rate of the deduction shall be the same rate authorized for deductions from state tax under O.C.G.A. tit. 48, ch. 8, art. 1 (O.C.G.A. § 48-8-1 et seq.), the Georgia Retailers and Consumers Sales and Use Tax Act, as now or hereafter amended.

(f)

Extension of time for filing a return and paying tax. For a good cause, the tax commissioner may extend but not to exceed one month, the time for making any return or payment of tax. No further extension of time may be granted. Any person to whom an extension of time has been granted, who makes a return and pays the tax within the period of extension shall pay in addition to the tax, interest on the amount thereof at the rate of three-quarters of one percent per month, or fraction thereof, for a period of such extension to the time of return and payment.

(Code 1983, § 33-6-8; Res. No. 06-0472, 5-3-06)

State law reference

Commission for collection of tax, O.C.G.A. § 48-13-52.