It shall be the duty of every dealer, wholesaler, or retailer, as defined in § 112.01, selling, offering, or displaying for sale any package of cigarettes, to remit the monthly cigarette tax reporting form and full payment by the fifteenth day of each following month. The canceled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment.
(Prior Code, § 615.120) (Ord. 297, passed 2-1-2000)