A. Tax Returns:
1. Content, Form, Etc.: The returns to be filed by the taxpayer, or his duly authorized agent, shall be the standard municipal sales tax reporting form as adopted by the town manager and shall contain such information and be completed in such manner as the town manager may prescribe.
2. Consolidation Of Returns: A vendor doing business in two (2) or more places or locations, whether in or without the town, and collecting taxes hereunder, may file one return covering all such places and locations, when accompanied by a supplemental report showing the gross sales and service and net taxable sales and service and taxes collected thereon for each such place or location. Under collections and over collections may not be offset between locations.
3. Reporting Periods: If the accounting methods regularly employed by the vendor or licensed consumer in the transaction of his business, or other conditions, are such that the returns aforesaid made on a calendar month basis, will impose unnecessary hardship, the town manager may, upon request of the vendor, or licensed consumer, accept returns at such intervals as will, in his opinion, better suit the convenience of the taxpayer and will not jeopardize the collection of the tax.
B. Timely Payment; Computation Of Dates:
1. Date Received: Timely payment shall be evidenced by the postmark date if mailed; otherwise timely payment shall be evidenced by the town's validation date.
2. Due Date Exceptions: Any due date; payment date; or deadline for paying tax due, providing information or taking other action; which falls on a Saturday, Sunday or legal holiday recognized by either the federal government or state of Colorado shall be extended to the first business day following such weekend or holiday. (Ord. 225, Series of 1994)