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A. Every operator, on or before the last day of each month, shall file with the Tax Commission a return of occupancy and of rents and of the taxes payable thereon for the preceding calendar month. The date of filing shall be the date of delivery to the Tax Commission.

B. The Tax Commission may permit or require returns to be made by shorter or longer periods and upon such dates as the Tax Commission may specify. The form of return shall be prescribed by the Tax Commission and shall contain such information as it may deem necessary for the proper administration of this chapter. The Tax Commission may require amended returns to be filed within twenty (20) days after notice, containing the information specified in the notice.

C. If a return required by this chapter is not filed or if a return when filed is incorrect or insufficient on its face, the Tax Commission shall take the necessary steps to enforce the filing of a return or an amended return. ONCA 06-10, eff. Sept. 29, 2006.