§ 6-140. Due dates, returns and collection fees.

(a)

Due date of taxes. All taxes collected by any licensee or agent hereunder are due and payable to the tax commissioner monthly on or before the 20th day of every month for the preceding calendar month.

(b)

Return; time of filing; persons required to file; execution. On or before the 20th day of the month following each monthly period, a return for the preceding monthly period must be filed with the tax commissioner in such form as the tax commissioner may prescribe by every licensee or agent liable for the payment of tax hereunder.

(c)

Contents of return. All returns must 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 tax commissioner.

(d)

Delivery of return and remittance. The person required to file the return must deliver the return, together with the remittance of the net amount of tax due to the tax commissioner.

(e)

Collection fee allowed operators. Operators collecting the tax will be allowed a percentage of the tax due and accounted for and will be reimbursed in the form of a deduction in submitting, reporting and paying the amount due, if said amount is not delinquent at the time of payment. The rate of the deduction will be the same rate authorized for deductions from state tax under O.C.G.A. tit. 40, ch. 8, art. 1 (O.C.G.A. § 40-8-1 et seq.), as now or hereafter amended.

(Ord. No. 05-1249, 11-2-05)