§ 37.24. Filing returns and remittance by retailers.  


Latest version.
  • (a)

    On or before the last day of each calendar month, every retailer maintaining a place of business in this State and every retailer authorized by the Finance Director to collect the tax imposed by Section 37.22 shall file with the City Treasurer a remittance return and remit all applicable tax for the preceding calendar month. The return shall be filed on a form prescribed by the City Treasurer, containing such information as the Treasurer may reasonably require.

    (b)

    Notwithstanding the monthly return requirement of Subsection (a) of this Section, in the event that a retailer would remit less than one hundred dollars ($100.00) in tax revenue to the City per month, such retailer shall make a tax return as required on a quarterly, rather than monthly basis. Such returns shall be in compliance with Subsection (a) of this Section, except that they shall cover the prior quarterly (three month) period, and shall be filed on or before the first day of February, May, August and November.

(Ord. 13-99 § 1 (part))