§ 3.40.130. Tax returns.

A.

On or before the last day of each calendar month, a licensee shall submit a tax return to the department, upon forms provided by the department, for each license and submit payment for the taxes due.

B.

The tax return shall be signed by the licensee or his/her agent, under penalty of perjury, and must include:

1.

Name and address of licensee;

2.

Name and address of the person filing the return, if different from the licensee;

3.

The license number issued under this chapter;

4.

The name under which the cigarette or tobacco business is being conducted;

5.

The number of cigarettes manufactured, brought into or acquired within the city during the preceding month from any source, whatsoever;

6.

The wholesale price of all tobacco products brought into or acquired within the city during the preceding month from any source, whatsoever;

7.

Names of persons from whom cigarettes and other tobacco products were acquired within the city during the preceding month from any source, whatsoever;

8.

Number of cigarettes brought into or acquired in the city from each person named in subparagraph 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 tax return in response to subparagraphs 5. and 6. of this section, for which the tax has been previously paid by another person;

11.

The amount of tax due on the non-exempt cigarettes manufactured, brought into or acquired within the city during the preceding month; and the amount of tax due, based upon the wholesale price of non-exempt, other, tobacco products manufactured, brought into or acquired within the city during the preceding month; and

12.

Other information and supporting documentation which may be required by the department for completion of the tax return.

C.

Each licensee shall report the cigarette and other tobacco product sales for which an exemption is claimed as a 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.

D.

A tax return must be filed even if no cigarettes or tobacco products were manufactured, brought into or acquired within the city during the preceding month.

E.

The taxes imposed under this chapter and the return required by this section must be received by the department on or before, or postmarked by, the last day of the month following the month covered by the tax return.

(Ord. No. 15-11 , § 1(Exh. A), 6-4-2015)