§ 118.03  REPORT OF GROSS SALES; COLLECTION FEE.
   On or before the twentieth day of each calendar month, each restaurant operator shall report to the City Clerk on a form prescribed by the city the gross sales of that restaurant from food and beverages for the preceding calendar month and calculate the tax due for that month by computing 3% of its gross sales from any food and beverages, and the operator shall remit with the form the tax due to the city. Any taxes collected in excess of the computation herein shall be retained by the restaurant operator as a collection fee.
(Ord. 01-12-03, passed 4-9-2001; Ord. 15-08-06A, passed 6-12-2015)