(A) Every retail alcoholic beverage dealer doing business in the city on April 12, 1988, shall register with the City Collector within 30 days after the date. Every person becoming a retail alcoholic beverage dealer in the city after the date shall register with the City Collector within 30 days after the commencement of the business.
(B) Every retail alcoholic beverage dealer or wholesale alcoholic beverage dealer liable to collect the tax imposed by this chapter shall file each month with the City Collector a remittance return containing a report of sales of alcoholic beverages in original packages in the city occurring in the prior month. The return shall be in a form prescribed and furnished by the City Collector. If mailed, the return must be postmarked on or before the last day of the month following the month for which the report is due. Each return shall be accompanied by a remittance of the appropriate amount of tax applicable to the sales report. Payment shall be made to the City Collector.
(C) A retail alcoholic beverage dealer or wholesale alcoholic beverage dealer remitting the tax to the city shall be entitled to a commission of 1% of the tax, to be remitted to compensate the retail dealer or wholesale dealer for the cost of collection, filing returns and supplying information to the City Collector, but in no event shall any commission be allowed on any tax not remitted when due.
(Ord. 88-04, passed 4-12-1988)