a. Monthly Reporting. Each operator shall, on or before the last day of the month following the end of the previous month, or at the close of any shorter reporting period which may be established by the Tax Administrator, make a “return” to the Tax Administrator, on forms provided by him or her, of the total rents charged and received and the amount of tax collected for transient occupancies. An operator that desires to utilize a reporting period other than a calendar month reporting period may apply to the Tax Administrator for a modified reporting schedule: however, no operator shall use a longer reporting period without obtaining prior written approval from the Tax Administrator before implementation of such longer reporting period.

b. Monthly Remitting. Each operator shall, on or before the last day of the month following the end of the previous month, or at the close of any shorter reporting period which may be established by the Tax Administrator, or upon submittal of the return set forth above, remit to the Tax Administrator the full amount of tax owed. In the event that any one (1) or more tax payments owed to the City is made by a check which is dishonored by the bank, the Tax Administrator may thereafter require all payments to be made by cash, cashier’s check or money order.

c. In Trust. All taxes collected by operators pursuant to this Chapter shall be held in trust for the account of the City until payment thereof is made to the Tax Administrator. Should it be deemed necessary by the Tax Administrator, the operator may be required to establish a separate trust account at a bank for deposit of the transient occupancy taxes collected, with the City named as Trustee beneficiary. All taxes collected pursuant to this section shall be deposited and held in this account until remitted to the City. The City shall be provided with a monthly statement of such account, detailing all activity of the account. In addition to other penalties provided herein, the City may elect to seek any and all civil remedies available, including injunctive relief, against an operator who violates any provision of this ordinance.

d. Delinquency. Returns and taxes remitted monthly by an operator and actually received by the Tax Administrator on or before the last day of the following month shall be deemed timely filed and remitted; otherwise, the taxes are considered delinquent and subject to the penalties and interest as set forth by subsection 3-3.8, except for returns and taxes submitted by mail which shall be deemed timely filed if the envelope or similar container enclosing the return and taxes is addressed to the Tax Administrator, has sufficient postage, and bears a United States Post Office postmark or postage meter imprint prior to midnight on the last day for reporting and remitting. If the envelope or other container bears a postage meter imprint as well as a United States Post Office cancellation mark, the latter shall govern in determining whether the filing and remittance are timely.

e. Confidentiality. All returns submitted by each operator shall be treated as confidential by the Tax Administrator and shall not be released except upon order of a court of competent jurisdiction or to an officer or agent of the United States, the State of California, the County of Lake, or the City of Clearlake for official use only, or as otherwise required by the Public Records Act or subpoena.