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On or before the twentieth (20th) day of each calendar month, each restaurant owner and/or operator shall report to the City Tax Administrator on forms provided by the city the gross amount of sales of the restaurant from food and beverages for the preceding calendar month, and calculation of the tax due for that month by computing three percent (3%) of its gross sales from food and beverages. The owner/operator of the restaurant shall remit with the form the tax due to the City Tax Administrator.
(Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-031, passed 10-10-11; Am. Ord. 0-2016- 024, passed 12-22-16)