Each wholesale alcoholic beverage dealer shall file each month with the Finance Department a sworn report of sales of alcoholic beverages in such form as prescribed and furnished by the Department. Such report of sales must be mailed in sufficient time to be postmarked on or before the forty-fifth day from the last day of the month for which the return is due. Each report of sales of alcoholic beverages shall be accompanied by a remittance of the appropriate amount of tax applicable to the sale reported, and such tax shall be considered due and owing on the date the report is due. Payment of the tax imposed herein shall be made to the Village Finance Department.
(1997 Code, § 51.06)