(a) On or before the last day of each calendar month, each operator shall make a report to the City in such form as may be prescribed by the Tax Administrator. Together with such report, such operator shall pay all taxes owed under this chapter on transactions made in the preceding calendar month ending on the last day of the month preceding that in which such report is made.
(Ord. 1991-202. Passed 12-16-91.)
(b) Every operator collecting the tax shall be deemed to be a trustee for the benefit of the City of all funds so collected from the time of receipt until received by the City.
(Ord. 1977-22. Passed 3-21-77.)