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<br /> the retailer shall remit to the financ:e director the full amount of the sales tax <br /> imposed under this Chapter and also all excess amounts. <br /> Sec. 3.20.260. Filing returns; due dates. <br /> A. Every taxpayer shall file a sales and use tax return, whether or not <br /> tax is due, and remit any sales or use tax due to the city on or before the twentieth <br /> (20th) day of the month following the reporting period. <br /> B. A retailer engaged in business in the city at two (2) or more <br /> locations, whether inside or outside the city, who collects sales or use tax, may <br /> file one return for all such locations, when accompanied by a supplemental <br /> schedule showing the gross sales, net taxable sales and sales and use tax due for <br /> each location. <br /> C. For good cause shown in a written request of a taxpayer the <br /> finance director may extend the time for making returns and paying tax due. The <br /> request must be received by the finance director no later than two days prior to the <br /> date the return is due. <br /> D. No person shall make any false statement in connection with a <br /> return. <br /> E. Unless otherwise approved by the finance director, taxpayers shall <br /> file returns and pay tax as follows: <br /> 1. A taxpayer whose monthly tax due is one hundred dollars ($100.00) or <br /> more shall file returns and pay tax monthly. <br /> 2. A taxpayer whose monthly tax due is less than one hundred dollars <br /> ($100.00) may pay tax quarterly. <br /> 3. If a monthly filer drops to less than $100 per month for an entire <br /> calendar year, the annual filing status will change to quarterly for the <br /> subsequent calendar year. The annual filing status will be determined <br /> by the first full month of tax collected. If a quarterly filer exceeds <br /> $300 per quarter for an entire calendar year, the status will change to <br /> monthly in the subsequent calendar year. <br /> F. The reporting period for a final return shall end on the date of the <br /> transfer of ownership of the business. <br /> G. Timely payment shall be evidenced by the postmark date if mailed; <br /> otherwise, timely payment shall be evidenced by the date on the receipt issued by <br /> the city cashier. <br /> 27 <br />