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A. Filing Returns: On or before the first day of the month following each monthly period, a return for the preceding monthly period shall be filed with the Tax Commission in such form as the Tax Commission may prescribe.
For purposes of the sales tax, a return shall be filed by every seller. For purposes of the use tax, a return shall be filed by every retailer maintaining a place of business in the County and by every person purchasing tangible personal property, the storage, use or other consumption of which is subject to the use tax, who has not paid the use tax due to a retailer required to collect the tax.
Returns shall be signed by the person required to file the return or by his duly authorized agent but need not be verified by oath. (1973 Code §4.32.020)
B. Contents of Return:
1. For the purposes of the sales tax, the return shall show the gross receipts of the seller during the preceding reporting period.
2. For purposes of the use tax, in case of a return filed by a retailer, the return shall show the total sales price of the property sold by him, the storage, use or consumption of which property became subject to the use tax during the preceding reporting period.
In case of a return filed by a purchaser, the return shall show the total sales price of the property purchased by him, the storage, use or consumption of which became subject to the use tax during the preceding reporting period.
3. The return shall also show the amount of the taxes for the period covered by the return and such other information as the Tax Commission deems necessary for the proper administration of this Chapter. (1973 Code §4.32.030)
C. Payment of Tax; Adjustments:
1. The person required to file the return shall deliver the return, together with a remittance of the amount of the tax due, to the office of the Tax Commission. (1973 Code §4.32.050)
2. The tax payer shall deduct and withhold from the taxes otherwise due from him five tenths' percent (0.5%) thereof to reimburse himself for the cost of collecting the tax. (1973 Code §4.32.040)
D. Return Periods: The Tax Commission, if it deems it necessary in order to insure payment to or facilitate the collection by the County of the amount of taxes, may require returns and payment of the amount of taxes for any periods designated, depending upon the principal place of business of the seller, retailer or purchaser, as the case may be, or for other than quarterly periods. (1973 Code §4.32.060)
E. Revenue Stamps for Collection of Tax: The Tax Commission, if it deems it necessary to insure the collection of the taxes, may provide by rule and regulation for the collection of the taxes by the affixing and canceling of revenue stamps and may prescribe the form and method of the affixing and canceling. (1973 Code §4.32.080)
F. Extensions for Filing Returns and Payments: The Tax Commission, for good cause, may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this Chapter.
Any person to whom an extension is granted and who pays the tax within the period for which the extension is granted shall pay, in addition to the tax, interest at the rate of six percent (6%) per year from the date on which the tax would have been due without the extension until the date of payment. (1973 Code §4.32.090)
G. Payment of Tax on Rentals and Leases: For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property shall be reported and the tax paid in accordance with such rules and regulations as the Tax Commission may prescribe. (1973 Code §4.32.070)