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SEC. 21.2.3. TIME OF REPORTING AND PAYMENT.
 
   On or before the last day of the calendar month following the close of each calendar month, every person required to pay the tax imposed by this article shall render a statement to the Director of Finance, in the manner provided in Section 21.2.4, of all gross receipts attributable to the distribution of tickets of admission to or attendance at Olympic events during the calendar month preceding such statement. At the time each statement is filed, the full amount of tax, plus any interest and penalties due under this article for the period covered by such statement shall be paid to the Director of Finance.