§ 4.12.060. Reporting and remitting.

The tax imposed under this Chapter shall be due and payable monthly on or before the last day of the calendar month following the calendar month in which the distribution of cigarettes occurs.

Each distributor shall make a return to the Tax Administrator on forms provided by said Administrator, of the total number of cigarettes distributed to retail outlets in the city by the distributor during each calendar month and the amount of tax due thereon. Each such return shall be filed with the Tax Administrator on or before the last day of the calendar month following the close of the calendar month for which the return is made.

At the time the return is filed, the full amount of the tax imposed by this Chapter shall be remitted to the Tax Administrator. The Tax Administrator may establish a shorter reporting period for any distributor if he or she deems it necessary in order to insure collection of the tax. Returns and payments are due immediately upon cessation of business for any reason. All returns and payments submitted by each distributor shall be treated as confidential by the Tax Administrator and shall not be released by him or her except by order of a court of competent jurisdiction or to an official or agent of the United States, the state of California, the county of Alameda, or the city of Oakland for official use only.

(Prior code § 5-22.16)