§ 50-32. Collection.  


Latest version.
  • The excise tax as referenced by this article shall be collected on a monthly basis with the accounting period for each such business, corporation or entity subject to this tax closing on the last day of each calendar month. The payment of the tax as well as the completion of the forms provided for by this article shall be filed with the duly elected tax commissioner on or before the 20th day of each succeeding month.

(Ord. of 8-28-1990, § I)