On or before the thirtieth day following the month in which the taxes were to have been collected, each restaurant operator shall report to the City Clerk, on forms provided, the gross sales of that restaurant from food and beverages for the preceding calendar month and calculate the tax due for that month by computing 1% of its gross sales from food and beverages, and the operator shall remit with the form the tax due to the city.
(1977 Code, § 20-297) (Ord. 94-18, passed 9-9-1995)