(A) Each retail motor vehicle fuel dealer within the city limits shall have the duty to collect the motor vehicle fuel tax from each purchaser and to pay it over to the city treasurer, along with an accounting therefor, on return forms provided by the city.
(B) The return and tax payment shall be filed with the city treasurer no later than the twentieth day of the calendar month following the month of collection. (Ord. 0-10-16, 3-21-2016)