(1) Every person required to collect the tax imposed by this Chapter shall at such intervals as the Commissioner shall establish by regulations, make and file with the Department a return on a form furnished by or obtainable from the Department setting forth:
(a) the gross receipts from all transactions;
(b) the total number of cars parked during the preceding calendar month;
(c) such other pertinent information as the Department may by regulation or otherwise require;
(d) the amount of tax due as imposed by this Chapter.
(2) The person making such return shall at the time of filing pay to the Department the amount of tax shown as due thereon.
Notes
| 154 | Amended, 1990 Ordinances, p. 1026. |