§ 68-566. Filing of returns; remittance schedule.

(a)

Every person receiving payment subject to the convention and tourism tax shall make a return to the commissioner showing taxable sales and the amount of tax levied for a specified period of time and shall remit to the commissioner, with the return, the taxes levied.

(b)

The frequency of filing and remitting the convention and tourism tax shall be determined by the applicable provisions contained in RSMo 144.080 and 144.081 governing the state sales tax. When the state has determined that state sales tax is to be reported and remitted on a quarter-monthly, monthly, quarterly or annual basis, the same schedule shall apply to the convention and tourism tax. Persons are required to notify the commissioner of the filing frequency on the application for a permit. Upon the approval of the application, tax forms will be mailed within 20 days. If the state changes a remittance schedule for a person, the commissioner is to be notified, in writing, of the change within ten days after official notification from the state.

(Code of Gen. Ords. 1967, § 32.315; Ord. No. 65276, 3-22-90)