(2) Returns shall be filed on or before the deadline fixed by the unit of local government for filing returns and shall be made under penalties for false swearing.
(3) When a return is required under this section, the transient lodging tax collector required to file the return shall remit the tax due to the unit of local government at the time fixed for filing returns.
(4) This section applies to a transient lodging tax collector unless a charter provision or ordinance or resolution of the unit of local government, or an agreement entered into between the transient lodging tax collector and the unit of local government, provides otherwise. [2018 c.34 §6; 2019 c.498 §5]
Note: See note under 320.355.