(A) Due date taxes. All amounts of such taxes collected by the licensee shall be due and payable to the Clerk of the city on or before the thirtieth day of every month next succeeding each respective monthly period.
(B) Return; persons required to file; contents. The remittance of the taxes collected under this subchapter shall be made and a return shall be filed by every licensee with the City Clerk showing the gross sales of liquor and the amount of tax collected or otherwise due for the period, along with such other information as may be required by the City Clerk.
(C) Collection fee allowed licensees. Licensees collecting the tax shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting and paying the amount due, if the amount is not delinquent at the time of payment. The rate of the deduction shall be the same rate authorized for deductions from state sales and use tax as provided for in accordance with state statutes.
(D) Penalty and interest for failure to pay tax by due date. A penalty of 1% is imposed for failure to pay any amount of tax when due and payable to the city, with a minimum amount of penalty due of $25. Delinquent amounts shall bear interest at the rate of 1% per month, or fraction thereof, until paid.
(Ord. 08-O-1926, passed 7-2-2008)