Every service and/or communications provider, wholesale or retail distributor of mobile telecommunications and/or cellular devices and data plans doing business on shall register with the City Clerk by . Every person becoming a service and/or communications provider, wholesale and/or retail distributor after that date shall register with the City Clerk within 30 days after the commencement of such business. Every service and/or communications provider, wholesale and/or retail distributor shall file each month with the City Clerk a remittance return, containing a report of their sales and service of mobile telecommunications and/or cellular devices and the respective data plans and payments received from persons or users in the city occurring in the prior month. The return shall be in a form prescribed and furnished by the City Clerk. If mailed, the return must be postmarked on or before the last day of the month following the month for which the report is due. Each such return shall be accompanied by a remittance of the appropriate amount of tax applicable to the sales reported. Payment shall be made to the City Clerk.
(Ord. 13-O-2058, passed 6-19-2013)