A. Every vehicle fuel distributor shall register with the department within 30 days after the commencement of such business. Every distributor shall file each month with the department a remittance return, containing a report of his sales of vehicle fuel to retail dealers or users in the city occurring in the prior month. The return shall be in a form prescribed and furnished by the department. Each such return shall be accompanied by a remittance of the appropriate amount of tax applicable to the sales reported. Payment shall be made to the department. The remittance and return shall be due on or before the last day of the month following the month for which the return and remittance is made.
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 § 200.10-5; Added Coun. J. 9-24-86, p. 34094; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-17-99, p. 18040, § 2.1; Amend Coun. J. 3-31-04, p. 20916, § 3.17; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)