(A) On or after September 1, 2003, every person, company, corporation or other like, or similar persons, groups or organizations doing business as restaurants located in the city shall pay quarterly to the City Clerk a tax of 3% of the “GROSS RETAIL SALES,” which is defined to mean gross sales excluding state sales tax collected by them during the preceding quarter.
(B) The tax shall be due and payable to the city 30 days after the last day of each quarter, together with a return on a form furnished or obtained from the City Clerk, setting forth an aggregate amount of gross sales charged and collected during the period to which the tax applies, together with such other pertinent information as the city may require.
(C) Restaurants will begin collecting the tax on October 1, 2003, and make the first payment before January 31, 2004.
(Ord. 03-18, passed 9-15-03) Penalty, see § 33.99