Sales Tax

A. The tax levied under this chapter shall be paid to the city treasurer within thirty calendar days from the end of each quarter, ending on the following dates:

1. First quarter, March 31st;

2. Second quarter, June 30th,

3. Third Quarter, September 30th,

4. Fourth Quarter, December 31st.

B. All persons required to pay sales tax shall file, at the time of payment, a sales tax return setting out the amount of gross sales for the quarter, the amount of tax collected thereon, and any other information required by the city treasurer for the purposes of enforcing this chapter. The return shall be made on a from prescribed by the city treasurer, and shall be made under oath.

For any return which is not received on or before the deadline specified in section 3.20.050 of this chapter, a late penalty will be assessed in the amount of two hundred fifty dollars. The penalty shall be immediately due and payable upon notification from the treasurer to the operator. In addition, interest on sales tax payments which are not timely made shall be assessed at the rate of ten percent per year from the date when the payment was due, until paid.

• Sales Tax Form

• Vendor Permit

• Sales Tax Refund

• Pelican Sales Tax Exemption Application