§ 150-1199. When due; reports and remittances.

(a)

The taxpayer shall pay the tax not later than the last hour or day of any period of parking, storing, or berthing for which a tax is due, to the person as the owner or operator of the immovable property charged with the duty to collect the tax under this article, who shall be deemed the dealer and who shall, subject to his fiduciary duty to the city, segregate the tax funds and shall, at the end of each business day, report to the department of finance an account of the day's business together with a remittance of the tax due the city, except that the person engaged in a permanently established business in the city operated at least five days of each week shall as the dealer make reports of the previous month's business on or before the 20th day of the following month, such reports to be accompanied by the remittance for the amount of tax due as indicated by the report. The daily or monthly report rendered to the department of finance shall be on forms prescribed and furnished by the department of finance and shall be signed by the dealer remitting the tax or his duly authorized representative. Such signature shall constitute a warranty on the part of the dealer signing the report that he has read and examined it and that, to the best of his knowledge and belief, the statement and figures therein contained are true, correct and complete.

(b)

The provisions of subsection (a) of this section notwithstanding, the department of finance may require that the reports and remittances required by this section be made at the same time and in conjunction with the reporting and remittance of any sales and use taxes due to the city.

(Code 1956, § 56A-8)