§ 4-75. Determinations, returns and payments.

(a)

Due date of taxes. All taxes collected by any licensee or agent under this division shall be due and payable to the finance department monthly on or before the twentieth day of every month next succeeding each respective monthly period.

(b)

Return; limit of filing; persons required to file; execution. On or before the twentieth day of the month following each monthly period, a return for the preceding monthly period shall be filed with the finance department in such form as the finance department may prescribe by every licensee or agent liable for the payment of tax.

(c)

Contents of return. All returns shall show the gross receipts from the sale of alcoholic beverages by the drink, amount of tax collected or authorized due for the related period, and such other information as may be required by the finance department.

(d)

Delivery of return and readmittance. The person required to file the return shall deliver the return, together with the remittance of the net amount of tax due to the finance department.

(e)

Collection fee allowed operators. Operators collecting the tax shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting and paying the amount due, if such amount is not delinquent at the time of payment. The rate of the deduction shall be the same rate authorized for deductions from state tax under O.C.G.A. tit. 48, chap. 8, art. 1 [§ 48-8-1 et seq.].

(Code 1976, § 3-4005; Ord. No. 98-04, Pt. 1, 4-30-98)

State law reference

Similar provisions, O.C.G.A. § 3-4-132; rate of deduction established, O.C.G.A. § 48-8-50.