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(a) Within 30 days after the operative date of this article, or within 30 days after commencing business, whichever is later, each retailer shall register with the Director of Finance and obtain from the Director a “Cigarette Tax Registration Certificate” to be at all times posted in a conspicuous place on the premises; provided, however, each retailer who does not operate from a fixed place of business shall keep the registration certificate upon their person at all times while engaging in the business of being a retailer. No person shall engage in the business of being a retailer without obtaining a registration certificate therefor. Said certificate shall, among other things, state the following:
1. The name of the operator;
2. The address of the retailer’s place of business;
3. The date upon which the certificate was issued;
4. “This Cigarette Tax Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Cigarette Tax Ordinance by registering with the Director of Finance for the purpose of collecting the Cigarette Tax from purchasers of cigarettes and remitting said tax to the Director of Finance. This certificate does not authorize any person to conduct any lawful business in an unlawful manner, nor to operate a cigarette retailing business without complying with all state and local applicable laws, including but not limited to those requiring a permit from any board commission, department or office of this City. This certificate does not constitute a permit.”
(b) All Cigarette Tax Registration Certificates shall be countersigned by the City Controller.
(c) A retailer having more than one place of business within the City at which cigarettes are sold shall be required to obtain a separate registration for each such place of business.
(a) Taxes collected by a retailer which are not remitted to the Director of Finance on or before the due dates fixed in Sec. 21.8.4, or fixed by the Director of Finance as provided herein, are delinquent.
(b) Interest and penalties for delinquency in remittance of any tax collected, or any deficiency determination shall attach and be paid by the retailer at the rates and in the same manner as is provided in Sec. 21.05 of this chapter for delinquency in payment of Business Tax.
(c) The Director of Finance shall have power to impose additional penalties upon a retailer for fraud and negligence in reporting and remitting in the same manner and at the same rates as are provided in Sec. 21.05 of this Chapter for such penalties upon persons required to pay Business Tax.
(d) Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be remitted.
(a) The Director of Finance shall have the power and duty, and is hereby directed to enforce each and all of the provisions of this article.
(b) In administering and enforcing the provisions of this article, the Director of Finance shall have the same powers and duties with respect to collecting the tax provided herein as the Director of Finance has under Sec. 21.15 of this chapter with respect to collecting the Business Tax.
(d) The provisions of Subsections (b) and (c) of Sec. 21.18 of this chapter shall apply to the administration and collection of the tax imposed under the provisions of this article in the same manner as they apply to the administration and collection of the Business Tax.
The Director of Finance may make an assessment for taxes not remitted by a retailer for any reason specified in Sec. 21.16 of this chapter for making an assessment for unpaid Business Tax. The manner of making and providing notice of such assessment; the right to a hearing and the conduct of such hearing; the preparation and service of findings; filing exceptions; and passing upon exceptions shall be the same as provided in Sec. 21.16 of this chapter.
It shall be the duty of every retailer liable for the collection and payment to the City of any tax imposed by this article to keep and preserve, for a period of four years, all records as may be necessary to determine the amount of such tax as the retailer may have been liable for the collection of and payment to the City, which records the Clerk shall have the right to inspect at all reasonable times.
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