After the dealer has operated for the first quarter, and the collector has determined
that the amount of tax liability averages less than one hundred dollars ($100.00)
per month, or the dealer has made written request and has been granted permission
pursuant to section 14-101, the dealer shall be notified and shall be permitted to file quarterly returns with
the collector. Quarterly returns shall become due and payable on the first day of
the first month of the next succeeding quarter.
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 next following
the last month of the quarter in which this tax shall become due, to transmit to the
collector, upon forms prescribed, prepared and furnished by him returns showing the
gross sales or 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 quarter or during the part of the preceding calendar
quarter, running from the effective date of this section to the end of such quarter.
Thereafter, like returns shall be prepared and transmitted to the collector by all
dealers, on or before the twentieth day of each month next following the last month
of each calendar quarter. The returns 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 quarter.
(Ord. No. 98-117, § 7, 5-14-98)
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