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<br />by operators pursuant to this article shall be held in trust for the account of the <br />city until payment thereof is made to the finance director. <br /> <br />(a) <br /> <br />Calendar month reporting period. Each operator reporting on a <br />calendar month basis shall, on or before the last day of the <br />following month, make a retum to the finance director on approved <br />forms of the total taxable rents charged and the full amount of <br />tmnsient oGGu )ancy hotel visitor taxes.colleeted for the previous <br />month. At the time the retum is filed, the full amount of the tax <br />collected shall be remitted to the finance director. <br /> <br />Timely ratums. Returns and taxes remitted monthly and actually <br />received by the finance director on or before the last day of the <br />following month shall be deemed to be timely filed and remitted; <br />otherwise, the taxes are delinquent and subject to the penalties <br />imposed pursuant to section 35-132. Provide~, however, that when <br />the last day upon which a return may be filed and taxes remitted <br />falls on a Saturday, Sunday, or city, state, or national holiday, a <br />timely filing and remittance may be made upon the first following <br />working day, Retums filed and taxes remitted by mail shall be <br />deemed to be timely filed only if the envelope or similar container <br />enclosing the returns and taxes is addressed to the finance <br />director, has sufficient postage and bears a ~nited States postmark <br />or a postage meter imprint prior to midnight o,n the last day for <br />reporting and remitting without a penalty,. if the last day for reporting <br />and remitting said tax falls on a weekend or holiday, a filing shall be <br />deemed to be timely filed if mailed prior to midnight of the first <br />following working day, If such envelope or other container bears a <br />postage meter imprint as well as a United States Post Office <br />cancellation mark, the latter shall govern in determining whether the <br />filing and remittance are timely, <br /> <br />Section 9, Section 35-136 of the Santa Ana Municipal Code is hereby amended <br />such that it reads as follows (new language in bold, deleted language in strikeout) <br /> <br />(b) <br /> <br />See, 35-136, Refunds. <br /> <br />(a) When made. Whenever the amount of any tax, interest or penalty <br />has been overpaid, or paid more than onCe, or has been erroneously or illegally <br />collected or received by the city under this article it may be refunded as provided <br />in subparagraph (b) and (c) of this section provided a claim in writing therefor, <br />stating under penalty of pe~ury the specific grounds upon which the claim is <br />founded, is filed with the finance director within one (1) year of the date of <br />payment. The claim shall be on forms fumished by the finance director. <br /> <br />508-8 <br /> <br />Ordinance No. NS-XXX <br />Page 7 of 14 <br />