Every retail dealer shall register with the city within thirty (30) days after the commencement of such business. Every retail dealer shall file each month with the city a remittance return, containing a report of his sales of vehicle fuel to users in the city occurring in the prior month. The return shall be in a form prescribed and furnished by the city. Each such return shall be accompanied by a remittance of the appropriate amount of tax applicable to the sales reported. Payment shall be made to the city collector. The remittance and return shall be due on or before the last day of the month following the month for which the return and remittance is made.
If any tax imposed by this chapter is not paid when due, a late payment interest penalty equal to two percent (2%) of the unpaid tax shall be added to each month that such tax remains unpaid. (Ord. 2011-O-36, 11-1-2011, eff. 1-1-2012)