(1) Every owner or operator is required to make, for each calendar quarter or portion of a quarter in operation, a report to the Department of Revenue, P.O. Box 5805, Helena, MT, 59604-5805. The report must include gross lodging facility use taxes.

(2) The owner or operator shall remit the amount of this tax with the quarterly report. The report will cover quarterly periods ending March 31, June 30, September 30, and December 31, and must be postmarked no later than the last day of the month following the close of the quarter. Reports must be made on forms supplied by the department.

(3) If a tax was not collected, the report should so state.

(4) The department may not grant an extension to remit the tax.

(5) If the due date for filing falls on a holiday or weekend, the due date for the return shall be the next business day following such holiday or weekend.

(6) The owner or operator must file a final quarterly report for the last quarter of operation and state the last date of business. Failure to do so will result in a liability to the owner or operator for an estimated tax, penalty, and interest.