A. Returns to be filed by the taxpayer or other persons required to file returns shall contain the information and be made in a manner and upon the forms as the Director may prescribe.
B. The City shall use the standard municipal sales and use tax reporting form and any subsequent revisions thereto adopted by the Executive Director of the Department of Revenue by the first full month commencing one hundred twenty (120) days after the effective date of the regulation adopting or revising the form. On the adoption of the form set forth in this section by the Executive Director of the Department of Revenue, the Director shall provide for an effective date for the form within the period prescribed in subsection 2.7.801B of this part and on the form becoming effective, the form shall supersede and replace any form in conflict prescribed by the Executive Director under subsection A of this section. (Ord. 85-274; Ord. 01-42)