4.17.130 Tax returns.
On or before the last day of the month following the period for which the return is required to be submitted a licensee shall submit to the office of the finance director all taxes required to be collected, as well as any interest, penalty, costs and charges due. In addition, licensees shall submit a tax return, upon forms provided by the department, for each license.
A. The return shall be signed under penalty of perjury by the licensee or their agent and must include:
1. The name and address of the licensee.
2. The name and address of the person filing the return, if different from the licensee.
3. The number of licenses issued under BMC 4.17.070.
4. The name under which the cigarette or tobacco business is being conducted.
5. The number of cigarettes manufactured, brought into or acquired in the city during the preceding month from any source whatsoever.
6. The wholesale price of all tobacco products brought into or acquired in the city during the preceding month from any source whatsoever.
7. The names of persons from whom cigarettes or other tobacco products were brought into or acquired in the city during the preceding month from any source whatsoever.
8. The number of cigarettes brought into or acquired in the city from each person named in subsection (A)(7) of this section.
9. Deductions claimed for the number of cigarettes and the wholesale price of other tobacco products for which exemptions are claimed under this chapter.
10. Deductions claimed for the number of cigarettes and the wholesale price of other tobacco products, specified in the return in response to subsections (A)(5) and (6) of this section, for which the tax has been paid previously by another person.
11. The amount of tax due on the nonexempt cigarettes manufactured, brought into or acquired in the city during the preceding month; and the amount of tax due based on the wholesale price of nonexempt other tobacco products manufactured, brought into or acquired in the city during the preceding month.
12. Other information and supporting documentation which may be required by the department with the return.
B. Each licensee shall report the cigarette and other tobacco product sales for which an exemption is claimed under BMC 4.17.050 as deduction on its monthly tax return to the department and shall provide a copy of an invoice or other document satisfactory to the department supporting each sale to a cardholder.
C. A tax return must be filed even if there were no cigarettes or tobacco products manufactured, brought into or acquired in the city during the preceding month.
D. The taxes imposed under this chapter and the return required by this section must be received by the department or postmarked on or before the last day of each calendar month following the month covered by the return. [Ord. 12-09 § 2.]