Taxpayers and tax collectors that have multiple business sites shall file a single annual consolidated return for each annual return tax, accompanied by a site schedule which separately reports the tax liability of each business site. When paying or remitting taxes, a taxpayer or tax collector shall use a single coupon covering all of its business sites for each annual return tax. The consolidated annual return and site schedule shall be on forms prescribed by the comptroller.
(Added Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)