What if the hotel ceases operations?
• Each operator shall notify the Finance Department within 10 days upon the cessation of business for any reason and shall make his/her books and records available for audit. • Each operator, upon cessation of business for any reason, shall, on or before the same day of the next month following the cessation of business or on the last day of the month if no corresponding day exists, make a return to the Finance Department. • At the time the return if filed, the full amount of the balance of the tax due, if any, shall be remitted to the Finance Department.
