A. The taxes imposed by this chapter shall be computed and paid for each calendar month. Said taxes are due and payable to the city clerk on or before the twenty fifth day of the succeeding month. The amount of tax paid shall be computed on the total dollar value of taxable sales.
B. The first payment of taxes under this chapter shall be due by December 25, 2021, for that period beginning November 1, 2021 and ending November 30, 2021. All payments shall be made monthly.
C. A municipal nonproperty tax return shall be filed each and every month by every person engaging in taxable sales regardless of whether or not any tax is due. Returns shall be signed by the person required to file the return or by a duly authorized agent. (Ord. 56D-5, 9-15-2015; amd. Ord. 56D-6, 8-31-2020)