§ 196.07  Remittance of Tax
   (a)   Return Required. All taxes due shall be remitted to the Commissioner on a monthly basis, by the twentieth day of the month following the reporting period in which the transactions occurred. A remittance return shall accompany the payment of all taxes due. The form of such remittance return shall be prescribed by the Commissioner, and shall at a minimum include:
      (1)   The gross receipts that were collected from transactions during the reporting period;
      (2)   The total number of vehicles parked during the reporting period;
      (3)   The amount of taxes due; and
      (4)   Such other pertinent information as the Commissioner deems necessary.
   (b)   Certification Required. The remittance returns required by this section shall be prepared and filed by the operator’s fiscal officer responsible for compliance with this chapter. Such officer shall sign and attest to the accuracy of the information contained on the remittance return.
   (c)   Amended Returns. An amended remittance return may be filed to correct any remittance return previously filed with the Commissioner within three (3) years from the date of the original filing. The form of such amended remittance return shall be prescribed by the Commissioner and at a minimum contain all adjusted amounts separately stated, the reason for the adjustment, and the period in which the transactions were or should have been originally reported. Upon examination, the Commissioner shall issue an appropriate assessment of tax, penalties, and interest, if any.
   (d)   Frivolous Returns. Any return required by this chapter, or the rules and regulations promulgated hereunder, that is determined to be filed in bad faith, substantially incomplete, or providing information without a reasonable basis for such position stated shall be deemed frivolous.
   (e)   Electronic Filing. The Commissioner is authorized to require electronic filing of all remittance returns and tax payments, and to charge a reasonable processing fee as set by the Board of Control for those remittance returns submitted by any other means in violation of such electronic filing requirements.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)