The following information summarizes the various local taxes collected by the Office of Billings and Collections. All persons, businesses, corporations, partnerships or non-profit organizations must complete the Registration for Tax Collection form prior to collection of these taxes. A separate registration form must be completed for each business location. The registration form must also be completed each time there is a change of address or ownership.
Every person collecting the tax is required to register.
Every person receiving any payment for admission to any place of amusement or entertainment shall collect the tax from the person making the admission payment at the time of payment and also from persons admitted free. Every person collecting the admissions tax shall file a report and remittance on or before the 20th day of the month for taxes collected in the preceding month. The meals tax is on prepared foods and beverages regardless of whether they are carried out or consumed on the premises. Every person collecting the meals tax shall file a report and remittance on or before the 20th day of the month for taxes collected in the preceding month. Monthly returns and remittances are due by the 20th day of the month for taxes collected in the preceding month.