2002-78 AMENDING CITY CODE - CHAPTER 51.3 - UTILITY TAXES

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� ,' • s Persons delivering electricity who file returns pursuant to this Section 5 shall, at the time of filing such return,pay the municipality the amount of the tax collected pursuant to Section 2(b). 6. PAYMENT OF TAX. (A) On or before the last day of each month, each taxpayer (expressly including those persons required to collect taxes pursuant to Section 5 hereo� shall make a return to the City for the preceding month stating: (i) His name. (ii) His principal place of business. (iii) His gross receipts andlor kilowatt-hour usage during the month upon the basis of which the talc is imposed. (iv) Amount of talc. (v) Such other reasonable and related information as the Director of Finance may require. The taacpayer making the return herein provided for shall, at the time of making such return, pay to the City of Decatur the amount of tax herein imposed for the month reported in said return, provided that in connection with any return, the taxpayer may, if he so elects, report and pay an amount based upon his total billings of business subject to the taa�during the period for which the return is made (exclusive of any amounts previously billed) with prompt adjustments of later payments based upon any differences between such billings and the taxable gross receipts. (B) In case any person who is required under this Chapter to file a tax return with the City fails to file a return when and as required under this Chapter, such person shall pay to the City, in addition to the amount of tax required to be transmitted, a penalty of five percent of the t� that such person is required to transmit to the City provided, however, a 20 percent penalty shall be imposed for any fraudulent failure to transmit such tax.