A. Every vendor providing lodging shall collect the tax thereon on behalf of the city and shall act as a trustee therefor. On or before the twentieth day of the month following the reporting period, or as otherwise directed by the finance director, every vendor shall file a lodging tax return on a form prescribed by the finance director. The vendor shall at that time also remit the taxes due pursuant to Section 3.10.030. Timely filing shall be evidenced by the postmark date.

B. Unless the context indicates clearly to the contrary, the collection, filing of returns, vendor's fee, reporting, accounting and maintenance of records for the tax on lodging shall be accomplished pursuant to the provisions of Chapter 3.08, of Title 3 of this code. In interpreting such sections, substitution of the provisions of this chapter shall be made where appropriate. (Ord. 1990-31 (part))