A. Each ski area operator shall file a return each month with the finance director on or before the twentieth day of each month for the preceding month and remit to the finance director all tax collected by such ski area operator during the preceding month.

B. The finance director may, upon request of the ski area operator or other taxpayer, accept returns at such intervals as will, in the opinion of the finance director, better suit the convenience of the ski area operator or other taxpayer and will not jeopardize the collection of the tax, including an annual tax return. If any ski area operator or other taxpayer who has been granted permission to file reports and pay tax on other than a monthly basis shall become delinquent, then authorization for such alternative method of reporting may be revoked by the finance director or his or her authorized agent, and immediately following notice of revocation, the ski area operator or other taxpayer will be required to file reports and pay tax, interest, and penalties on a monthly basis for all unreported or unpaid tax in the same manner required by law under conditions that would prevail as if the ski area operator or other taxpayer had never been granted the alternate method of reporting and paying the tax.

C. The tax return and tax remitted to the finance director shall be made in such manner and upon such forms as the finance director may prescribe. (Ord. 30, Series 2021)