If the annual tax liability imposed under this subchapter is less than $100, the tax shall be remitted as directed by the county and a tax return filed on forms provided by the county quarterly by January 10, April 10, July 10 and October 10 for the preceding quarter. If the annual tax liability is $100 or more, that tax shall be remitted as directed by the county and a tax return filed on forms provided by the county monthly by the tenth day of the month following the month in which the tax is collected. The county reserves the right, at its sole discretion upon 30 days’ written notice, to require any taxpayer to file and remit taxes on a monthly basis. All returns filed pursuant hereto shall accurately identify the locations where the transactions occurred and the gross sales upon which the tax for each location is computed.
(Ord. 2003-01, passed 10-27-2003)