A. Each person liable for payment of the tax must file a monthly return with the city on forms provided by the city. The return must contain an account by weight of all fisheries resources acquired for processing during the month, the amount of tax due, and such other information as the mayor prescribes by regulation. The return is due on or before the last day of the following calendar month.
B. The mayor is authorized, but not required to mail to taxpayers forms for returns, but failure of the taxpayer to receive any such forms shall not excuse the taxpayer from filing returns and making payment of the taxes or other amounts, when and as due under this chapter.
C. The tax imposed by this chapter must be paid monthly on or before the due date for filing the monthly return. Tax not paid when due will bear interest from the due date until paid at the interest rate specified in A.S. 45.45.010(a).
D. Taxes and other amounts payable under this chapter must be paid to the city by bank draft, certified check, cashier's check, personal check or money order, or in cash. If payment is made by draft or check, the tax or other amounts will not be deemed paid unless the check or draft is honored in the usual course of business; nor will the acceptance of any sum by the city be an acquittance or discharge of the tax or amount due unless the amount of the payment is in the full and actual amount due.
E. Whenever payment of any tax or other amount imposed by this chapter is made by check which is returned for lack of sufficient funds or for any other reason, any tax or other amount paid by that check is not deemed paid until payment with good funds is made to the city of the original amount due, plus interest and an additional returned check fee of twenty dollars ($20.00), by certified check, money order, or in cash. Additional penalties as provided in this chapter will apply.
(Ord. 2002-09, 2002; Ord. 2002-12 § 4, 2002)