Sec. 130-160. Responsibility for payment.
(a)
(1) Generally. Except as provided in subsection (a)(2) of this section, every retailer shall be liable and responsible for the payment of an amount equivalent to 3.75 percent of all sales made by such retailer of tangible personal property or taxable services as specified in section 130-156.
(2) Special rate for retail marijuana and retail marijuana products. Every retailer shall be liable and responsible for the payment of an amount equivalent to eight and three-quarters percent of all sales made by such retailer of retail marijuana and retail marijuana products.
(b) Filing of return. Every retailer or vendor shall, before the twentieth day of each month, make a return to the finance director for the preceding calendar month and remit an amount equivalent to eight and three-quarters percent of all sales of retail marijuana and retail marijuana products and three and three-quarters percent of all other sales of tangible personal property or taxable services as specified in section 130-156 to the finance director.
(c) Form of return. Every return of a retailer shall be signed by such retailer, or his or her duly authorized agent and shall contain such information and be made in such manner and upon such forms as the finance director may prescribe.
(d) Extension of filing deadline. The finance director may extend the time for making returns and paying the taxes due thereunder in accordance with such reasonable rules and regulations as he or she may prescribe, but no such extension shall be for a greater period than is permitted by section 130-164.
(e) Exemption; burden of proof. The burden of proof that any retailer is exempt from collecting a tax upon any tangible personal property or taxable services sold and remitting such tax to the finance director or from making returns shall be on the retailer under such reasonable requirements of proof as the finance director may prescribe. Also, the burden of proof that taxes have been paid to a licensed retailer on all purchases of tangible personal property or taxable services shall be on the person making such purchases.
(f) Extended payment.
(1) Where an audit has been performed and, as a result thereof, taxes are found to be due and owing to the city under this article, the finance director is authorized to extend, in his or her discretion, the date upon which the taxpayer shall pay such taxes to the City.
(2) In accordance with the procedures set forth in subsection 2-587(a) for the promulgation of service fees, the finance director shall establish the rate of interest to be charged to those taxpayers who are given additional time to pay taxes to the city under this subsection. The rate shall not be usurious in nature, nor shall it exceed one and one-half times the rate of interest established by this article for delinquent taxes.
(3) Notwithstanding any provision of this article to the contrary, the lien imposed by this article for the nonpayment of tax shall continue under an extended payment agreement until all taxes due and owing to the City, together with any interest and penalties thereon, are paid in full. (Code 1979, § 36-79; Ord. No. 2020-11, § 1, 5-18-2020; Ord. No. 2017-52, § 1, 10-30-2017; Ord. No. 2017-13, § 22, 4-3-2017; Ord. No. 2016-59, § 2, 11-14-2016; Ord. No. 2015-02, § 4, 1-12-2015)