Sec. 13-164. Return.
Each and every person engaged in the business of operating a hotel within the city for the calendar month beginning February 2011, and for each and every month thereafter, shall prepare and file, on or before the 25th day of the following month on a form prescribed and furnished by the city, a return for the taxable calendar month, and at the same time pay to the city the tax herein imposed. The return shall be verified and sworn to by an owner or officer of the business. The return shall be considered filed on time if mailed with payment enclosed in an envelope properly addressed to the City Finance Division, postage prepaid and postmarked before midnight of the 25th of the appropriate month. If the city offers online filing, the return will also be considered filed on time if filed online and electronic payment submitted to the City of Norfolk by midnight of the 25th of the appropriate month.
Source: Ord. No. 5143, § 1, 11-15-10