On and after February 1, 1995, every person, company, corporation, or other like or similar persons, groups, or organizations doing business as restaurants located in the city or offering transient rooms therein as described § 38.15 shall pay monthly to the City Treasurer a tax of 3% of the gross retail sales or total rent collected by them during the preceding month. Such tax shall be due and payable to the City Treasurer 20 days after the last day of each month, together with a return on a form furnished by or obtained from the City Treasurer, setting forth an aggregate amount of gross retail sales or total rent charged and collected during the period to which the tax applies, together with such other pertinent information as the Treasurer may require.
(1995 Code, § 38.28) (Ord. passed 1-12-1995; Ord. passed 8-27-2020) Penalty, see § 38.99