3-28-040  Obligation of retailers to file remittances and returns.
   A.   On or before the last day of each calendar month, every retailer that either is required to collect or voluntarily collects the tax imposed by this chapter shall file with the city 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 comptroller, containing such information as the comptroller may reasonably require.
   B.   Notwithstanding any other provision of this chapter, for all periods beginning on or after January 1, 2000, (1) all tax returns shall be filed with the department on an annual basis on or before April 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code, (2) all tax remittances shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes), and (3) the provisions of Sections 3-4-186, 3-4-187, 3-4-188 and 3-4-189 shall control over any contrary provisions in this chapter regarding the subjects covered by those sections.
(Added Coun. J. 11-10-94, p. 59125; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)