§ 95.76 FILING RETURNS/PAYMENTS BY TAXPAYERS.
   (A)   When a taxpayer does not pay the tax imposed by this subchapter to a retailer, the taxpayer shall file with the city a tax return and pay the tax upon that portion of gross charges paid to the retailer during the preceding calendar month on or before the last day of the month following that month. The return shall be filed on a form prescribed by the city.
   (B)   When a taxpayer pays the tax imposed by this subchapter directly to the city, the city, at the request of the taxpayer, shall issue an appropriate receipt to the taxpayer showing the amount of tax paid.
(Ord. O-20-93, passed 6-24-93)