Except as provided in sections 14-102 and 14-103 hereunder, the tax levied under this article shall become due and payable by all
dealers monthly on the first day of each month, or quarterly, on the first day of
the first month of the next succeeding quarter, if written permission has been requested
and obtained from the tax collector for the Parish of Plaquemines for the dealer to
pay quarterly returns.
For the purpose of ascertaining the amount of tax payable under this article, it shall
be the duty of all dealers, on or before the twentieth day of the month following
the month in which this tax shall become effective, on or before the twentieth day
of the first month of the next succeeding quarter in which this tax shall become effective,
should the dealer have obtained written permission to file quarterly reports, to transmit
to the collector, upon forms prescribed, prepared and furnished by him, returns showing
the gross sales, purchases, gross proceeds from lease or rental, gross payments for
lease or rental, gross proceeds derived from sales of services, gross payments for
services or use thereof, as the case may be, arising from all taxable transactions
during the preceding calendar month, or quarterly period, or during the part of the
preceding calendar month, or quarterly period, running from the effective date of
this article to the end of such month or quarterly period. Thereafter, like returns
shall be prepared and transmitted to the collector by all dealers on or before the
twentieth day of each month, or the twentieth day of the month next following the
last month of the quarterly period, for the preceding calendar month or quarterly
period. The return shall show such further information as the collector may require
to enable him to correctly compute and collect the tax herein levied. Such returns
shall be signed by the dealer filing the same, and his signature thereon shall constitute
a warranty on the part of the dealer that he has read and examined the said returns
and that, to the best of his knowledge and belief, the same are true, correct and
complete. Every dealer, at the time of making the return required hereunder, shall
compute and remit to the governing authority the required tax due for the preceding
calendar month or quarterly period.
