When and how to file and pay the transient accommodations tax

(a) On or before the 20th day of each calendar month, every operator taxable or plan manager liable under this chapter during the preceding calendar month must file a sworn return with the director in the form the director prescribes together with a remittance for the amount of the tax. (b) Notwithstanding subsection (a), the director, for good cause, may permit a taxpayer to file and make payments on the taxpayer's return required under this section: (1) On a quarterly basis during the calendar or fiscal year, on or before the 20th day of the calendar month after the close of each quarter. For calendar year taxpayers, the return and payment must be made on or before April 20th, July 20th, October 20th, and January 20th or, for fiscal year taxpayers, on or before the 20th day of the fourth month, seventh month, and tenth month following the beginning of the fiscal year and on or before the 20th day of the month following the close of the fiscal year. This subdivision applies only if the director is satisfied that the quarterly payment of the tax will not unduly jeopardize the collection of the taxes due 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 20th day of the calendar month after the close of each six-month period. For calendar year taxpayers, on July 20th and January 20th or, for fiscal year taxpayers, on or before the 20th day of the seventh month following the beginning of the fiscal year and on or before the 20th day of the month following the close of the fiscal year. This subsection applies only if the director is satisfied that the semiannual payment of the tax will not unduly jeopardize the collection of the taxes due 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. However, the taxpayer must file 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 required 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, or if the liability of a taxpayer, who is permitted by the director to make semiannual payments of the tax, exceeds $2,000 in transient accommodations taxes during the calendar year, or if the liability of a taxpayer, who is permitted by the director to make quarterly payments of the tax, exceeds $4,000 in transient accommodations taxes during the calendar year, 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 require the monthly payment of the tax, in which case the taxpayer must then file the taxpayer's return and make payments as provided in subsection (a).