Skip to code content (skip section selection)
(a) All amounts of utility users taxes under Article 10 are due and payable to the Tax Collector for each month on or before the last day of the month immediately following each respective monthly period. All amounts of stadium operator admission taxes under Article 11 are due and payable to the Tax Collector within 5 days after the event, subject to the provisions of Section 804 of Article 11. All amounts of third-party taxes other than the utility users taxes are due and payable to the Tax Collector for each calendar quarter on or before the last day of the month immediately following each respective quarterly period.
(b) On or before the last day of the month immediately following each respective period, every operator except the stadium operator shall file a return for the preceding period with the Tax Collector, on such forms as the Tax Collector may prescribe. Stadium Operators shall file a return within the time periods set forth in Section 804 of Article 11. Filing a return that the Tax Collector determines to be incomplete in any material respect may be deemed failure to file a return in violation of this Section.
(c) Returns shall show the amount of tax required to be collected for the subject period, separately, for each location at which the operator conducts business, and such other information as the Tax Collector requires. The Tax Collector may require returns to show the total number of transactions upon which tax was required to be collected and the amount of tax due on each such transaction, and for each location at which the operator conducts business. The Tax Collector may inspect, examine, and copy records for each such location separately, and may issue deficiency and jeopardy determinations pursuant to this Article for each such location separately, or in combination with one or more other locations at which the operator conducts business. The operator shall file the return, together with remittance of the amount of tax due, with the Tax Collector, at the Tax Collector's Office, on or before the date provided in this Section. Returns and remittances are due immediately upon cessation of business for any reason.
(d) When a return is filed without full remittance of the amount reported to be due, the amount remaining unpaid, together with any nonpayment penalties, is immediately due and payable and may be collected by the Tax Collector forthwith.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 91-99, File No. 990301, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)