Every owner, manager or operator of hotel or motel accommodations within the city shall file a tax return on a quarterly basis with the city collector on forms prescribed by the collector, showing tax receipts received with respect to hotel or motel accommodations rented or leased during the preceding quarterly period. At the time of filing of such tax return, the owner, manager or operator of hotel or motel accommodations shall remit to the city all taxes collected for a period to which the tax return applies. The dates upon which such quarterly returns are to be filed shall be provided by rules and regulations promulgated by the city collector. (Ord. 1653 § 1 (part), 1998)