§ 23-93. Payments of tax.

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Each operator of a lodging establishment shall on or before the last day of the calendar month, immediately following the end of a calendar quarter, make a return to the City of Kirksville on forms provided of total rents charged and the amount of tax collected for transient occupancy. At the time the return is filed, the full amount of the tax shall be remitted. The city council hereby establishes a lodging tax line item in the general fund budget. All taxes collected under this section shall be deposited to the credit of this line item.

(Ord. No. 11804, § 3, 8-7-2007)

                    
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