3.40.040 – Returns; Filing, Contents, Payment of Tax

  1. On or before the last day of July 1998, each retailer shall make a return to the City Treasurer for the month of June, stating:
    1. Its name;
    2. Its principal place of business;
    3. The gross charges during those months upon the basis of which the tax is imposed;
    4. Amount of tax;
    5. Such other reasonable and related information as the city may require.
  2. On or before the last day of every month thereafter, each retailer shall make a like return to the City Treasurer for a corresponding one (1) month period.
  3. The retailer making the return herein provided for shall, at the time of making such return, pay to the City Treasurer the amount of tax herein imposed; provided that in connection with any return the retailer may, if he so elects, report and pay an amount based upon his total billings of business subject to the tax during the period for which the return is made (exclusive of any amounts previously billed) with prompt adjustments of later payments based upon any differences between such billings and the taxable gross charges.
(1998-M-37: § 1)