§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 month
shall file a sworn return with the director in such form as the director shall
prescribe together with a remittance for the amount of the tax in the form
required by section 237D-6.5.  Sections 237-30 and 237-32 shall apply to
returns and penalties made under this chapter to the same extent as if the
sections were set forth specifically in this section.



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



(1)  On a quarterly basis during the calendar or
fiscal year, the return and payment to be made on or before the last day of the
calendar month after the close of each quarter, to wit:  for calendar year
taxpayers, on or before April 30, July 31, October 31, and January 31 or, for
fiscal year taxpayers, on or before the last day of the fourth month, seventh
month, and tenth month following the beginning of the fiscal year and on or
before 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 not
unduly jeopardize the collection of the taxes due thereon and the taxpayer's
total tax liability for the calendar or fiscal year under this chapter will not
exceed $4,000; or



(2)  On a semiannual basis during the calendar or
fiscal year, the return and payment to be made by or before the last day of the
calendar month after the close of each six-month period, to wit:  for calendar
year taxpayers, on July 31 and January 31 or, for fiscal year taxpayers, on or
before the last day of the seventh month following the beginning of the fiscal
year and on or before 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 not unduly jeopardize the collection of the taxes due thereon and
the taxpayer's total tax liability for the calendar or fiscal year under this
chapter will not exceed $2,000.



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



(c)  If a taxpayer filing the taxpayer's return
on a quarterly or semiannual basis, as provided in this section, becomes
delinquent in either the filing of the taxpayer's return or the payment of the
taxes due thereon, or if the liability of a taxpayer, who possesses a permit to
file 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 making
payments on a quarterly basis, or if the director determines that any such
quarterly or semiannual filing of return would unduly jeopardize the proper
administration of this chapter, including the assessment or collection of the
transient accommodations tax, the director, at any time, may revoke a
taxpayer's permit, in which case the taxpayer shall then be required to file
the taxpayer's return and make payments thereon as provided in subsection (a).



(d)  Section 232-2 does not apply to a monthly
return. [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]