Distributors shall complete and file required returns and remit the tax levied in accordance with the following schedule:
(A) QUARTERLY. Unless otherwise provided for in this Chapter, distributors shall on or before the last day of the month succeeding the end of each quarter year ending March 31, June 30, September 30, and December 31, prepare a return for the preceding quarter year upon forms furnished by the City. Returns shall be filed personally at City Hall by 5:00 p.m. or postmarked on the last day of the month following the end of each quarter year. In the event the last day of the month falls on a legal holiday or weekend, the return may be filed on the first business day following.
(B) FILINGS TO BE CONTINUOUS. A distributor which has filed a tobacco products tax return will be presumed to be a distributor in successive quarters unless that distributor files a return showing termination or sale of the business.
(Ord. 2021-02, passed 3-30-21)