(A) The owner of each restaurant within the city shall file monthly tax returns, showing tax receipts received during each monthly period, on forms prescribed by the City Comptroller. The return shall be filed before the 25th day of the calendar month next succeeding the month for which the return is made, and shall be accompanied by payment of all taxes due and owing for the month covered by the return.
(B) The first taxing period for the purpose of this section shall commence on May 1, 2004, and the tax return and payment for the month of May 2004 shall be due on or before June 25, 2004. Thereafter, reporting periods and tax payments shall be in accordance with the provisions of this section.
(Ord. 8348, passed 3-30-04; Am. Ord. 8492, passed 8-1-06) Penalty, see § 116.999