On or before the last day of each calendar month, every retailer maintaining a place of business in the state and every retailer authorized by the City Manager to collect the tax imposed by this subchapter shall file with the city a remittance return and remit all applicable tax for the preceding calendar month. The return shall be filed on a form prescribed by the City Manager containing such information as may be reasonably required.
(Prior Code, § 39-55) (Ord. 96-7, passed 2-5-1996)