On or before the twentieth day of each calendar month, each restaurant owner and/or operator shall report to the City Director of Finance on forms provided by the City of Madisonville the gross amount of sales of the restaurant from food and non-alcoholic beverages for the preceding calendar month, and calculation of the tax due for that month by computing 3% of its gross sales from food and non-alcoholic beverages. The owner/operator of the restaurant shall remit with the form the tax due to the City Director of Finance.
(Ord. 2015-27, passed 12-7-15)