§ 4.68.113. Monthly remittance of tax by service supplier.  


Latest version.
  • A.

    The service supplier shall remit the tax to the director on or before the twenty-fifth day of each month.

    B.

    The service supplier shall elect one of the following methods to calculate the tax amount that it must remit to the director each month:

    1.

    The amount of taxes collected during the previous month, including the amount of any delinquent taxes, and penalties and interest imposed pursuant to Section 4.68.150 upon such delinquent taxes; or

    2.

    The amount of new taxes billed during the previous month.

    C.

    The service supplier can not change its election made under subsection B. of this section for a period of twelve months following such election.

(Ord. 26171.)