4.30.130 Returns – Filing contents.
(a) Every remote seller or marketplace facilitator required by this chapter to collect sales tax shall file with the Commission upon forms furnished by the Commission a return setting forth the following information:
(1) Gross sales rounded to the nearest dollar;
(2) The nontaxable portions separately stating the amount of sales revenue attributable to each class of exemption, rounded to the nearest dollar;
(3) Computation of taxes to be remitted;
(4) Calculated discount (if applicable) based on member jurisdiction’s code; and
(5) Such other information as may be required by the Commission.
(b) Each tax return remitted by a remote seller or marketplace facilitator shall be signed (digital or otherwise) by a responsible individual who shall attest to the completeness and accuracy of the information on the tax return.
(c) The Commission reserves the right to reject a filed return for failure to comply with the requirements of this Code for up to three months from the date of filing. The Commission shall give written notice to a remote seller or marketplace facilitator that a return has been rejected, including the reason for the rejection. [Ord. 21-06 § 2 (Att.), 2021; Ord. 20-03 § 2 (Att.), 2020. Formerly 4.30.120.]