2002-77 AMENDING CITY CODE - CHAPTER 51.2 - FOOD AND BEVERAGE TAX

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Section 5. RECORDS. Said retailer shall cause complete and accurate books, records and accounts, showing the gross receipts for sales of food and beverage and the taxes collected each day, which shall be made available in the City for examination by the City upon reasonable notice and during customary business hours. Section 6. MONTHLY RETURNS. A sworn monthly return shall be filed with the City Treasurer for each such facility and for each such licensed premises in the City on forms prescribed by said Treasurer showing all receipts from each sale of food or beverage and the tax collected therewith, which return shall be filed before the last day of the month next succeeding the month for which the return is made and shall be accompanied by payment of all taxes due and owing for the month covered by said return. Section 7. PENALTY. If for any reason any tax is not paid when due, a penalty at the rate of two percent per thirty day period, or portion thereof, from the day of delinquency shall be added thereto and paid. Section 8. OVERPAYMENT. If any retailer collects an amount upon a sale not subject to the tax imposed hereby but which amount is purported to be the collection of said tax, or if a retailer collects an amount upon a sale greater than the amount of the tax so imposed thereon and does not for any reason refund the same to the purchaser who paid the same before filing the return for the period in which such occurred, said retailer shall account for and pay over those amounts to the City along with the tax properly collected. Section 9. ENFORCEMENT. Payment and collection of said tax may be enforced by action in any court of competent jurisdiction and failure to collect, account for and pay over said t� shall be cause for revocation of any City license for such facility or applicable to the premises thereof all in addition to any other penalty provided in this ordinance.