4.16.250 Contents of tax returns.
A. Every seller required by this chapter to collect sales tax shall file with the city, upon forms furnished by the city, a return setting forth the following information with totals rounded to the nearest cent:
1. Gross receipts, divided into the following categories:
a. Sales – both retail and wholesale, including materials;
b. Rentals of property or equipment;
c. Services;
2. Exemptions – by exemption category with a detailed explanation as to buyer, amount of sale, sale date, class of exemption;
3. Computation of taxes to be remitted;
4. Such other information as may be required by the city.
B. Each tax return remitted by a seller shall be signed by a responsible individual who shall attest as to the completeness and accuracy of the information on the tax return.
C. Sellers operating within the city of Bethel for even one (1) day of the month shall file a tax return for that reporting period even if no tax may be due.
D. The city reserves the right to reject a filed return for failure to comply with the requirements of this chapter for up to three (3) months from the date of filing. The city shall give written notice to a seller, via certified mail, that a return has been rejected, including the reason for the rejection. [Ord. 17-39 § 2.]