A. Every taxpayer shall on a monthly basis file with the comptroller a return containing the following information:
(1) Taxpayer's name;
(2) The address of taxpayer's principal place of business in the city;
(3) The names and addresses of other taxpayers supplying electricity to the taxpayer for resale and the amount of such electricity used or consumed and not resold by the taxpayer;
(4) The names and addresses of all persons to whom the taxpayer supplies electricity for resale and the amount of electricity supplied to each of them (a) for use or consumption and (b) for resale;
(5) Taxpayer's gross operating revenue;
(6) Taxpayer's gross revenue from electricity supplied for resale;
(7) Taxpayer's gross receipts (item (5) less item (6));
(8) Deductions allowed by law and this ordinance;
(9) Amount of tax computed on item (7) less item (8);
(10) Credits on amount of tax (item (9)) allowed by law and this ordinance;
(11) Amount of tax payable with return (item (9) less item (10));
(12) Such other reasonable information as the comptroller may require.
Such return and accompanying remittance shall be due on or before the 15th day of the second month following the month for which the return and remittance is made. In making such return the taxpayer shall determine the value of any consideration other than money received by the taxpayer. Such determination shall be subject to review and revision by the comptroller in the manner hereinafter provided for correction of returns.
If the taxpayer has acquired electricity from another taxpayer for use or consumption and for resale, the taxpayer shall, at the end of each billing period to such taxpayer, report to the supplier the amount of electricity used or consumed and not resold.
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 August 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code, (2) all tax payments and 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.
(Prior code § 132-18; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)