§237D-6  Return and payments; penalties. (a)  On or before the last day of each calendar month, every operator taxable,or plan manager liable under this chapter during the preceding calendar monthshall file a sworn return with the director in such form as the director shallprescribe together with a remittance for the amount of the tax in the formrequired by section 237D-6.5.  Sections 237-30 and 237-32 shall apply toreturns and penalties made under this chapter to the same extent as if thesections were set forth specifically in this section.

(b)  Notwithstanding subsection (a), thedirector of taxation, for good cause, may permit a taxpayer to file thetaxpayer's return required under this section and make payments thereon:

(1)  On a quarterly basis during the calendar orfiscal year, the return and payment to be made on or before the last day of thecalendar month after the close of each quarter, to wit:  for calendar yeartaxpayers, on or before April 30, July 31, October 31, and January 31 or, forfiscal year taxpayers, on or before the last day of the fourth month, seventhmonth, and tenth month following the beginning of the fiscal year and on orbefore the last day of the month following the close of the fiscal year;provided that the director is satisfied that the grant of the permit will notunduly jeopardize the collection of the taxes due thereon and the taxpayer'stotal tax liability for the calendar or fiscal year under this chapter will notexceed $4,000; or

(2)  On a semiannual basis during the calendar orfiscal year, the return and payment to be made by or before the last day of thecalendar month after the close of each six-month period, to wit:  for calendaryear taxpayers, on July 31 and January 31 or, for fiscal year taxpayers, on orbefore the last day of the seventh month following the beginning of the fiscalyear and on or before the last day of the month following the close of thefiscal year; provided that the director is satisfied that the grant of thepermit will not unduly jeopardize the collection of the taxes due thereon andthe taxpayer's total tax liability for the calendar or fiscal year under thischapter will not exceed $2,000.

The director, for good cause, may permit ataxpayer to make monthly payments based on the taxpayer's estimated quarterlyor semiannual liability; provided that the taxpayer files a reconciliationreturn at the end of each quarter or at the end of each six-month period duringthe calendar or fiscal year, as provided in this section.

(c)  If a taxpayer filing the taxpayer's returnon a quarterly or semiannual basis, as provided in this section, becomesdelinquent in either the filing of the taxpayer's return or the payment of thetaxes due thereon, or if the liability of a taxpayer, who possesses a permit tofile the taxpayer's return and to make payments on a semiannual basis exceeds$2,000 in transient accommodations taxes during the calendar year or exceeds$4,000 in transient accommodations taxes during the calendar year if makingpayments on a quarterly basis, or if the director determines that any suchquarterly or semiannual filing of return would unduly jeopardize the properadministration of this chapter, including the assessment or collection of thetransient accommodations tax, the director, at any time, may revoke ataxpayer's permit, in which case the taxpayer shall then be required to filethe taxpayer's return and make payments thereon as provided in subsection (a).

(d)  Section 232-2 does not apply to a monthlyreturn. [L 1986, c 340, pt of §1; am L 1988, c 241, §6; am L 1990, c 185, §4;am L 1993, c 39, §2; am L 1998, c 156, §18; am L Sp 2001 3d, c 8, §4]