4.25.110 Monthly tax reports.
(a) Every person who holds, or should hold, a certificate of registration shall prepare and submit monthly statements of sales tax liability on a form adopted by the City. Such monthly statement shall be filed by the fifteenth of each month following the month in which sales occurred. The monthly statement for a calendar month must include the following information:
(1) Total gross sales for the calendar month;
(2) Total nontaxable sales for the calendar month;
(3) Total taxable sales for the calendar month;
(4) Amount of sales tax collected during the calendar month; and
(5) Amount of sales tax due for the calendar month.
(b) A monthly statement of sales tax liability shall be filed for each calendar month even though no sales tax may be due. If no sales tax is due, the monthly statement of sales tax liability shall state why no sales tax is due. If the business has been transferred or discontinued, the last monthly statement shall indicate it is a final return and shall state the name of the successor business and its owner(s).
(c) For good cause shown, the City may grant an extension of the time for filing the monthly statement of sales tax liability. Any application for an extension must be filed on or before the date specified as the original time limitation and must be accompanied by a statement in writing setting forth the basis for the request for an extension. [Ord. 19-06 § 2, 2019.]