§ 10-377. Due date of monthly statement.

On or before the twentieth day of each month following the month of June, 1996, the rental motor vehicle concern liable for the tax provided for herein shall transmit to the city clerk for the city a statement showing the gross rental charges and gross taxes collected by authority of this article for each preceding calendar month. Along with said statement, the rental motor vehicle concern shall submit to the city clerk the net taxes due for that particular month.

Failure to remit taxes by the due date shall subject the rental motor vehicle concern to a penalty of five (5) percent of the tax then due and, in addition to such penalty, interest thereon on the unpaid principal amount due computed at the rate of one (1) percent per month.

(Ord. No. 21-96, § 1, 5-23-96)