§ 3.01.030. Payment and reporting.

A.

Each provider that is obligated to pay the occupation tax imposed hereunder shall report the amount of access lines served and such other information deemed necessary by the city treasurer on forms to be established and furnished by the city treasurer. The provider shall pay the occupation tax due on a monthly basis within thirty days of the last day of the month for which the occupation tax is imposed. The city council shall be authorized to adopt by resolution rules and regulations deemed necessary from time to time to account for and collect the occupation tax.

B.

For each and every month, or any part thereof, that the tax is provided for by Sections 3.01.010—3.01.070 remains unpaid after the same becomes due and payable by the provider, there shall be added to such tax, as a late charge, the sum of one and one-half percent per month.

(Ord. No. 43-127 § 3)