3.24.070: RETURNS AND REMITTANCES:
The tax imposed under Section 3.24.030 of this Chapter is:
   A.   Due to the Tax Administrator at the time it is collected by the operator, and
   B.   Becomes delinquent and subject to penalties if not received by the Tax Administrator on or before the last working day of the month following the close of each calendar month. (Ord. 94, 8-20-1998)