§ 37.25. Obligation of taxpayers to file returns and pay tax.  


Latest version.
  • (a)

    If a retailer fails to collect the tax imposed by Section 37.22 from a taxpayer, as required by Section 37.23, then the taxpayer shall pay the tax directly to the City.

    (b)

    On or before the last day of each calendar month every taxpayer that has not paid the tax imposed by Section 37.22 to a retailer shall file with the City Treasurer a tax return and pay the tax upon the gross charges the taxpayer paid to the retailer during 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.

(Ord. 13-99 § 1 (part))