On or before the last day of each calendar month, every retailer maintaining a place of business in the state and every retailer authorized by the Director to collect the tax imposed by this chapter shall file, with the Department, a remittance return and remit all applicable tax for the preceding calendar month. The return shall be filed on a form prescribed by the Director, containing information as the Director may reasonably require.
(Ord. 96-40, passed 10-22-1996)