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Section 5.RECORDS. Said retailer shall cause complete and accurate books,records and <br /> accounts, showing the gross receipts for sales of food and beverage and the taxes collected each <br /> day,which shall be made available in the City for examination by the City upon reasonable notice <br /> and during customary business hours. <br /> Section 6. MONTHLY RETURNS. <br /> (a) A sworn monthly return shall be filed with the Finance Department of the City no later <br /> than the twentieth day of the calendar month next succeeding the month for which the <br /> return is made, a sum of money equal to the amount of food and beverage tax owing <br /> for the preceding month, accompanied by a sworn monthly return in a format <br /> prescribed by the Finance Director containing such information as the Finance Director <br /> may reasonably require including, but not limited to all receipts from taxable purchase <br /> of food and beverage and the tax collected for such. <br /> (b) Any person filing a timely return pursuant to this Section may retain One and Three <br /> quarters (1.75) percent of the tax they collect to be remitted with that return. This <br /> retention is allowed for the purpose of compensating for the costs incurred in <br /> complying with the duties and obligations set forth under this Chapter. If the return is <br /> not timely filed, no retention shall be allowed. <br /> (Amended, Ordinance No. 2016-xx,June 20, 2016) <br /> Section 7. DELINQUENCY. If for any reason any tax is not paid when due, a penalty <br /> at the rate of ten percent (10%) per thirty (30) day period, or portion thereof, from the day of <br /> delinquency shall be added thereto and paid. (Amended, Ordinance No. 2016-xx, June 20, 2016) <br /> (Amended, Ordinance No. 2011-72) <br />