§ 10-47. Determination, returns and payments.

(a)

Due date of taxes. The tax imposed in this article shall be due and payable to the city monthly on the twentieth day of the month next succeeding the monthly period in which it accrued.

(b)

Return; time of filing; persons required to file contents. On or before the twentieth day of each month, 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, and such other information as may be required by the city 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 from the amount due, if such 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 O.C.G.A. tit. 48, ch. 8, [O.C.G.A. section 48-8-1 et seq.], as now or hereafter amended.

(Code 1976, § 5-2013(g))

State law reference

Collection fee required, O.C.G.A. § 48-13-52.