3-45-090 Monthly report of sales and tax remittances.
   A.   On or before the last day of each calendar month beginning May, 1994, every soft drink supplier shall file with the city department a sworn report of soft drink syrup and concentrate sales made to retailers during the immediately preceding calendar month. The report shall be in a form prescribed by the comptroller, containing such information as the comptroller may reasonably require. Each report of sales shall be accompanied by a remittance of the tax required to be collected by this article.
   B.   If a supplier fails to collect the tax imposed by Section 3-45-060 from a retail seller, the retail seller shall file a monthly report of soft drink syrup and concentrate purchases and shall pay the tax directly to the city department on or before the date required by Section 3-45-090(A).
   C.   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.
(Added Coun. J. 12-15-93, p. 43839; Amend Coun. J. 11-17-99, p. 18040, § 2.1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)