Section 11-2504. Returns

a. Every operator and every room remarketer shall
  file with the commissioner of finance  a  return  of  occupancy  and  of
  rents,  and  of  the  taxes  payable  thereon, for the quarterly periods
  ending on the last day of February, May, August  and  November  of  each
  year.  Such  returns  shall be filed within twenty days after the end of
  the quarterly period covered thereby. The commissioner  of  finance  may
  permit  or  require  returns  to  be made by other periods and upon such
  dates as he or she may specify. If the commissioner of finance deems  it
  necessary  in  order  to  insure  the payment of the tax imposed by this
  chapter, he or she may require returns to be made  for  shorter  periods
  than  those  prescribed  pursuant  to  the  foregoing provisions of this
  subdivision and upon such dates as he or she may specify.
    b. The forms of returns shall be prescribed  by  the  commissioner  of
  finance  and  shall  contain  such  information  as  he  or she may deem
  necessary  for  the  proper  administration   of   this   chapter.   The
  commissioner  of  finance may require amended returns to be filed within
  twenty days after notice and to contain 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 commissioner of
  finance shall take the necessary steps to enforce the filing of  such  a
  return or a corrected return.