§ 288-41. Returns.

A. 

Every operator shall file with the City Commissioner of Finance a return of occupancy and of rents and of the taxes payable thereon for the three-month periods ending the last day of March, June, September, and December on and after October 1, 2009. Such returns shall be filed within 20 days from the expiration of the period covered thereby. The City Commissioner of Finance may permit or require returns to be made by other periods and upon such dates as he/she may specify. If the City Commissioner of Finance deems it necessary in order to ensure the payment of the tax imposed by this article, he/she may require returns to be made for shorter periods than those prescribed pursuant to the foregoing provisions of this section and upon such dates as he/she may specify.

B. 

The forms of return shall be prescribed by the City Commissioner of Finance and shall contain such information as he/she may deem necessary for the proper administration of this article. The City Commissioner of Finance may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice.

C. 

If a return required by this article is not filed, or if a return is incorrectly filed or is insufficient on its face, the City Commissioner of Finance shall take such steps as he/she deems necessary to enforce the filing of such return or of a corrected return.