§ 22-76. Returns and payment of tax.

(a)

The tax levied under this article shall be due and payable by all dealers monthly on the first day of each month.

(b)

For the purpose of ascertaining the amount of tax payable under this article, it shall be the duty of all dealers on or before the twentieth (20th) day of the month following the month in which this tax shall become effective to transmit to the collector, upon forms prescribed, prepared and furnished by him, returns showing the gross sales, purchases, gross proceeds from lease or rental, gross payments for lease or rental, gross proceeds derived from sales of services, or gross payments for services, as the case may be, arising from all taxable transactions during the preceding calendar month, running from the effective date of this article to the end of such month. Thereafter, like returns shall be prepared and transmitted to said collector by all dealers, on or before the twentieth (20th) day of each month, for the preceding calendar month. Said returns shall show such further information as the collector may require to enable him to correctly compute and collect the tax herein levied. Such returns shall be signed by the dealer filing the same, and his signature thereon shall constitute a warranty on the part of the dealer that he has read and examined the said returns and that, to the best of his knowledge and belief, the same are true, correct and complete. Every dealer at the time of making the returns required hereunder shall compute and remit to the authority the required tax due for the preceding calendar month.

(c)

At the time of transmitting the return required hereunder to the collector, the dealer shall remit to the authority therewith, the amount of the tax due under the applicable provisions of this article, and failure to so remit such tax shall cause said tax to become delinquent.

All taxes, interest and penalties imposed under this article shall be paid to the authority in the form of remittance required by the collector.

(d)

Gross proceeds from rentals or leases of tangible personal property where the lease or rental is part of a regularly established business, or the same is incidental or germane thereto shall be reported and the tax shall be paid with respect thereto in accordance with such rules and regulations as the collector may prescribe.

(e)

The collector, for good cause, may extend for not to exceed thirty (30) days the time for making any returns required under the provisions of this article.

(f)

For the purpose of collecting and remitting to the authority the tax imposed by this article, the dealer is hereby declared to be the agent of the authority.

(Ord. No. 8416, § 6, 4-15-96)