Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-120 Due date, filing and payment of taxes.

    (a)    All amounts of such taxes shall be due and payable to the city, remitted to the city clerk monthly on or before the twentieth day of every month next succeeding each respective monthly  period.

    (b)    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 city 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 city clerk.

    (c)    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 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 the Georgia Retailers' and Consumers' Sales and Use Tax Act, approved February 20, 1951.

(Code 1958,  14-67)