§ 40-194. Reports and remittances.

Every seller shall make a report for each calendar month, showing the amount of food and beverage charges collected and the tax required to be collected, upon such forms setting forth such other information as the commissioner of the revenue may prescribe and require and shall deliver such report to the commissioner of revenue with remittance of such tax. Such reports and remittances shall be made to the commissioner of the revenue on or before the twentieth day of the calendar month following the month being reported. The tax required to be collected shall be computed by the seller at the rate set forth in section 40-191 on the total amount of food and beverage charges collected for the calendar month and remitted to the commissioner of the revenue in that amount.

Notwithstanding the foregoing provisions of this section, the commissioner of revenue shall allow reports and remittances to be made quarterly by any person collecting the tax when the person has established for a period of one (1) year that his monthly remittances are less than one hundred dollars ($100.00) per month. Such reports and remittances shall be made on or before the twentieth (20th) day of the month following the close of the period.

(Ord. No. 4097-90; Ord. No. 4873-96; Ord. No. 6252-06, § 1)

(Ord. No. 4097-90; Ord. No. 4873-96; Ord. No. 6252-06, § 1)