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.. � � y� . _ . <br /> . facilitate the enforcement and administration of the pro- <br /> � � visions hereof. <br /> Section 4. The owner and the operator of each retail <br /> food facility and each premises licensed for the sale at <br /> retail of alcoholic liquors within the City shall jointly <br /> and severally, have the duty to collect and account for said <br /> tax from each purchaser at the time that the consideration <br /> for such purchase is paid. <br /> Section 5 . Said retailer shall cause complete and <br /> accurate books, records and accounts , showing the gross re- <br /> ceipts for sales of food and beverage and the taxes collected <br /> each day, which shall be made available in the City for <br /> examination by the City upon reasonable notice and during <br /> customary business hours . <br /> Section 6 . A sworn monthly return shall be filed with <br /> the Director of Finance for each such facility and for each <br /> such licensed Premises in the City on forms prescribed by <br /> said Director showing all receipts from each sale of food <br /> or beverage and the tax collected therewith, which return <br /> shall be filed before the last day of the month next suc- <br /> ceeding the month for which the return is made and shall be <br /> accompanied by payment of all taxes due and owing for the <br /> month covered by said return. <br /> Section 7 . If for any reason any tax is not paid when <br /> due, a penalty at the rate of two percent per thirty day <br /> period, or portion thereof, from the day of delinquency <br /> shall be added thereto and paid. <br /> Section 8 . If any retailer collects an amount upon a <br /> sale not subject to the tax imposed hereby but which amount <br /> is purported to be the collection of said tax, or if a re- <br />