(a) Each vendor shall, on or before the last day of 1980, and on or before the last day of each month following the end of each calendar quarter thereafter, make and file a full and complete return in quadruplicate with the Auditor for the preceding calendar quarter on the form prescribed and set forth by the Auditor, showing all the information required thereon, including the amount of tax required to be collected from the consumer and the amount of tax due from the vendor to the City. (Ord. 2003-70. Passed 7-14-03.)
(b) Upon application of the vendor, in writing and for good cause shown, the Auditor may extend the time for making and filing returns and may remit any part of the penalties which may be due hereunder, as prescribed in the Rules and Regulations as promulgated by the Auditor.
(c) Such return shall be filed by mailing the same in quadruplicate to the Administrator, together with the payment of the amount of tax shown to be due thereon plus penalty and interest.
(d) Upon receiving the same, the Auditor shall promptly stamp or otherwise mark on all copies the date received and the amount of payment received.
(e) Any vendor who fails to file a complete return as required hereby shall, for each day he so fails, forfeit and pay into the City Treasury the sum of one dollar ($1.00) as revenue arising from the tax, and such may be collected by assessment in the manner provided herein.
(Ord. 1999-27. Passed 3-22-99; Ord. 2003-70. Passed 7-14-03.)