§ 18-118. Remittance of taxes.

Latest version.

(a)

At the time of transmitting the return required hereunder to the tax collector, the dealer shall remit to the taxing authority, therewith, the amount of the tax due under the applicable provisions of this article, and failure to so remit such tax shall cause said tax to become delinquent. Quarterly and other filing periods may be provided for by regulation.

(b)

All taxes, interest and penalties imposed under this article shall be paid to the taxing authority in the form of remittance required by the tax collector.

(Ord. No. 8-1992-1, § 6.03, 8-10-92)

                    
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