Every vehicle fuel distributor doing business on the effective date of this chapter shall register with the Department of Revenue within 30 days after the effective date. Every person becoming a distributor after the effective date of this chapter shall register with the Department within 30 days after the commencement of the business. Every distributor shall file each month with the Department a remittance return, containing a report of his or her sales of vehicle fuel to retail dealers or users in the city occurring in the prior month. The return shall be in a form prescribed and furnished by the Department. Each return shall be accompanied by a remittance of the appropriate amount of tax applicable to the sales reported. Payment shall be made to the Department of Revenue. The remittance and return shall be due on or before the last day of the month following the month for which the return and remittance is made.
(Ord. 93-48, passed 9-14-1993)