(A) Each motor fuel retailer in the city shall have the duty to collect the motor fuel tax from each purchaser and to pay it over to the city along with an accounting therefor, on return forms provided by the city.
(1) The return and tax payment shall be filed with the City Clerk on the same filing dates as are established for filing with the State Department of Revenue of the retailers’ occupations tax return form RR-1-A.
(2) A retail gasoline dealer may make tax free sales, only when the sale is made to the federal government, the state, any municipality or unit of local government as those terms are defined by § 1 of Article VII of the Constitution of the state, or any school district.
(B) Every bulk user shall transmit to the City Clerk on or before the last day of each calendar month a sum of money equal to the amount of motor fuel tax owing for the preceding calendar month, accompanied by a report upon forms supplied by the city, which indicates the gross gallons of motor fuel purchased for the preceding calendar month and such other information as the City Clerk may require for the enforcement of this subchapter.
(C) All reports and returns submitted by any person or dealer in compliance with this subchapter shall be kept confidential, provided that aggregate totals of motor fuel sold and tax received for the entire city may be periodically released.
(Ord. 12-11, passed 7-31-2011)