(a) Taxes due the city collected by a seller or buyer hereunder with gross sales less than $100,000 for the previous calendar year shall be paid by the fifteenth of the month following the end of each quarter of each calendar year. Taxes collected by a seller with gross sales of $100,000 or more for the previous calendar year, or retained by a buyer of raw seafood product with gross raw seafood product purchases $100,000 or more for the previous calendar year, shall be remitted to the city by the fifteenth of the month following the calendar month in which the taxes were collected or retained. Every seller or buyer liable for the collection of the tax shall file with the city upon forms furnished by it, a return setting forth:
(1) Gross sales, or in the case of raw seafood, gross purchases for the calendar month covered by the return;
(2) The non-taxable portion separately stating the amount of sales revenue attributable to each class of exemption;
(3) Taxable sales during the calendar month;
(4) Taxes collected;
(5) With regard to raw seafood products purchased, the number of pounds of shellfish, finfish or other raw seafood product delineated by species.
(6) Interest, penalties, deductions and such other information as may be required by the city.
(7) Other information necessary for the proper administration of this chapter.
(b) The completed return, together with remittance in full for the amount of the tax due, must be received by the city on or before the fifteenth day of each calendar month following the calendar month in which the taxes were collected or retained, or in the case of a collector entitled to remit taxes quarterly under subparagrph (a), by the fifteenth day of the month following the end of the calendar quarter in which the taxes were collected or retained.
(c) Amounts received with the return shall be applied in the following order:
(1) penalties due, beginning with the oldest penalty;
(2) interest due, beginning with interest due on the oldest calendar month; and;
(3) taxes due, beginning with taxes due from the oldest calendar month
(d) Any person who filed or should have filed a sales tax return for the prior calendar month or quarter shall file a return, even though no tax may be due. A return filed for a calendar month or quarter in which no tax was required to be collected must show why no tax was collected or is due.
(Ord. 93-4, passed 12-8-92; Am. Ord. 00-02, passed 6-15-00)