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Each retailer selling cigarettes within the City of Culver City shall collect the tax imposed under this Subchapter, and on or before the last day of the month following the close of a calendar quarter remit the total amount so collected to the City Treasurer, together with a statement on a form provided by the City Treasurer showing the number of cigarettes sold to purchasers, the amount of tax collected, and such other information as the City Treasurer shall require. Where the City Treasurer determines that efficiency in the administration of the tax would be promoted, he may establish reporting periods greater than quarterly, but not to exceed one year. The City Treasurer may establish shorter reporting periods for any retailer if he deems it necessary in order to insure collection of the tax. Statements and payments are due immediately upon cessation of the business of selling cigarettes for any reason. All taxes collected by retailers pursuant to this Subchapter shall be held in trust for the account of the City until payment thereof is made to the City Treasurer.
('65 Code, § 33A-4) (Ord. No. CS-520 § 5)