§ 4.04.100. Payment by retailers—Monthly remittance—Deduction for expenses.

Every retailer shall, irrespective of the provisions of section 4.04.130, as amended, be liable and responsible for the payment of an amount equivalent to the tax in the amount stated in section 4.04.130 on all sales made by the retailer of commodities or services specified in section 4.04.080. The retailer shall, before the 20th day of each month, make a return to the director of finance for the preceding calendar month and remit an amount equivalent to a tax in the amount stated in section 4.04.130 of such sales to the director of finance, less an amount equal to three percent of such tax, but no more than $25.00 to cover the retailer's expense in the collection and remittance of the tax.

(Code 1981, § 2-4-12; Code 1993, § 4.04.100; Ord. No. O-82-47, § 1; Ord. No. O-82-73, § 3; Ord. No. O-88-62; Ord. No. O-91-60, § 7; Ord. No. O-2008-90, § 1)