(A) Every person, company, corporation or other like, or similar persons, groups or organization doing business as restaurants located in the city shall pay monthly into the city treasury a tax of three percent (3%) of the gross retail sales, which is defined to mean gross sales excluding state sales tax, collected by such business during the month. The tax shall be due on or before the twentieth day of the month next following the month the tax is collected. For example the tax collected during the month of January shall be due no later than February 20. The tax shall be submitted to the City Clerk together with a return on a form furnished by or obtained from the City Clerk, setting forth an aggregate amount of gross sales charged and collected during the preceding month to which the tax applies, together with such other pertinent information as the city may require.
(B) The tax imposed herein shall be in addition to other general taxes as the Occupational Tax or Business Permit payable to the city.
(Ord. 24:98, passed 10-21-98; Am. Ord., 30.99, passed 8-9-99; Am. Ord. 21:2006, passed 6-12-06; Am. Ord. 35:2008, passed 10-13-08; Am. Ord. 33:2019, passed 12-9-19)