(A) At the time of filing the returns required under this subchapter, the operator shall remit there-with to the Tax Collector, except as hereinafter provided, 97% of the tax due; provided that the tax is delivered to the Tax Collector before the fifteenth of the month for the preceding calendar month's return, or if transmitted by mail, that the date of postmark by the U.S. Postal Service is before the fifteenth day of the month for the preceding month's return.
(B) In the event that payment of any tax due is not made before the fifteenth of the month, the operator forfeits his claim to the 3% discount and must remit to the Tax Collector 100% of the taxes due.
(C) If the filing of the return and remittance of the taxes due are received by the Tax Collector after the fifteenth day of the month, the taxes are then delinquent and the operator shall pay, in addition to 100% of the taxes due, interest and penalties as prescribed in § 39.94(A).
(D) The discount granted by this section shall remunerate the operator for keeping tax records, filing reports and remitting the tax when due as required by this subchapter.
(Ord. 2001-02, passed 1-16-01)