(A) On or before the twentieth day of each calendar month, each restaurant owner and/or operator shall report to the City Clerk, on forms provided by the city, the gross amount of sales of that restaurant from food and beverages for the preceding calendar month, and a calculation of the tax due for that month by computing 2% of its gross sales from food and beverages.
(B) The owner/operator of the restaurant shall remit the tax due with the completed return to the City Clerk.
(C) A return not filed or payment not received, or if mailed, not postmarked by the due date shall constitute a delinquency.
(D) The Collector, at his or her discretion, may cause such delinquency to be published in a newspaper pursuant to KRS Ch. 424.
(E) A declaration or non-declaration of delinquency shall in no way affect any requirement of filing or payment as provided for in this subchapter, and the declaration of delinquency shall not be construed to grant any additional times for payment or filing.
(F) Declaration of delinquencies shall not be subject to the prohibition of public disclosure as to the existence of such delinquencies only pursuant to § 116.06.
(Ord. 997-415, passed 10-13-1997; Ord. 001-520, passed --2001)