It shall be the duty of every person required by this subchapter to collect and remit to the town the taxes imposed by this subchapter to make a report for each calendar month thereof setting forth such information as the Treasurer may prescribe and require, including all purchases taxable under this subchapter, the amount charged the purchaser for each such purchase, the date thereof, the taxes collected thereon, and the amount of tax required to be collected by this subchapter. The monthly reports shall be delivered to the Treasurer on or before the twentieth day of the calendar month following the month being reported. Each report shall be accompanied by a remittance of the amount of tax due, made payable to the town and sent to the Treasurer. When the report deadline and payment deadline falls on a Saturday, Sunday, or legal holiday, then any return required by this chapter may be filed or such payment made without penalty or interest on the next succeeding business day.
(1998 Code, § 58-41) (Ord. O-2000-02, passed 6-13-2000; Ord. O-2015-02, passed 6-2-2015; Ord. O-2023-15, passed 9-19-2023) Penalty, see § 35.999