(A) It shall be the duty of every seller required by this subchapter to pay to the town the taxes imposed by this subchapter to register with the Clerk/Treasurer providing such information as the Clerk/Treasurer may prescribe.
(B) (1) Every seller required by this subchapter to pay to the town the taxes imposed by this subchapter shall file a report with the Clerk/Treasurer within 20 days after the last day of each calendar month, on forms prescribed by the Clerk/Treasurer, signed by the person, reporting: all purchases taxable under this subchapter; the amount charged the purchaser for each purchase; the date thereof; the taxes collected thereon; and the amount of tax required to be collected by this subchapter.
(2) Each report shall be accompanied by a remittance of the amount of the taxes due thereon for the preceding month.
(C) These records shall be kept and preserved for a period of 5 years. The Clerk/Treasurer shall have the power to examine the records at reasonable times and without unreasonable interference with the business of the person, for the purpose of administering and enforcing the provisions of this subchapter, and to make transcripts of all or any parts thereof. In the administration and enforcement, the Clerk/Treasurer shall also have the powers set forth in §§ 31.030 et seq. and this chapter.
(D) For the purpose of compensating the persons required by this subchapter to pay the taxes for accounting for and remitting the tax levied under this subchapter, the person shall be allowed a commission of 2% of the amount of tax due and accounted for in the form of a deduction of that amount in submitting his or her monthly report and remittance, provided that the amount paid was not delinquent at the time of payment.
(1997 Code, § 62-115) (Ord. passed 6-8-2004
; Am. Ord. passed 5- -2022)