§ 4-523. Monthly return.

(a)

Required. On or before the 20th day of the month following each monthly period, a return for the preceding monthly period shall be filed with the licensing division of the department of finance in such form as the city manager or his designee may prescribe by every licensee or agent liable for the payment of tax under this subdivision.

(b)

Contents. All returns shall show:

(1)

The gross receipts from the sale of distilled spirits by the drink;

(2)

The amount of tax due for the related period; and

(3)

Such other information as the city manager or his designee may require.

(c)

Delivery of return and remittance. The person required to file the return shall deliver the return, together with the remittance of the net amount of tax due, to the:

City Manager, City of Hartwell

P.O. Box 309

Hartwell, Georgia 30643

(d)

Collection; reimbursement to licensees. Licensees collecting the tax shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting and paying the amount due, if the amount is not delinquent at the time of payment. The rate of the deduction shall be the same rate authorized for deductions from state tax under O.C.G.A. § 48-8-1 et seq.

(Ord. No. 2007-05, § 3-307, 1-7-2008; Ord. No. 2008-01, § 5(3-307), 3-3-2008)