§ 12.50.170. Tax return and remittance.

A.

Within 30 days after the end of each calendar month, every retailer shall submit to the department a tax return upon a form provided by the department and shall remit therewith all taxes required to be collected by this chapter during the immediately preceding calendar month. A tax return shall be filed even if there are no taxes due for the period being reported. Tax returns and taxes to be remitted under this chapter must be actually received by the department within the time required by this section.

1.

The tax return shall be signed under penalty of perjury by an officer of the retailer and shall include the following for that reporting period:

a.

The name and mailing address of the retailer;

b.

The name and title of the person filing the tax return;

c.

The aggregate amount of the retail sales within the municipality transacted by the retailer, with sales of marijuana reported separately from sales of marijuana products;

d.

The aggregate amount of any allowable deductions, with deductions related to marijuana reported separately from deductions related to marijuana products;

e.

The amount of retail sales tax due;

f.

Marijuana and marijuana product acquisition data; and

g.

Such other relevant information and supporting documentation as the department may require.

2.

If a retailer fails to file a tax return under this section or when the chief fiscal officer finds that a tax return filed by a retailer is not supported by the records required to be maintained under this chapter, the chief fiscal officer may prepare and file an involuntary tax return on behalf of the retailer. Taxes due on an involuntary tax return may be premised upon any information that is available to the chief fiscal officer including comparative data for similar businesses. A retailer shall be liable for the taxes stated on an involuntary tax return, together with penalties and interest provided in this chapter.

3.

The department shall notify the retailer of an involuntary tax return, the basis of the department's calculations, the retailer's rights under section 12.50.290, and provide written notice that payment of the taxes, penalties, and interest is due immediately.

4.

Unless otherwise determined by the chief fiscal officer in a decision under section 12.50.290, taxes due under this section shall be due on the same date as if a tax return had been filed by the retailer in accordance with this chapter, and interest, penalties, and costs thereon shall accrue from such date.

5.

A tax return prepared by the chief fiscal officer is prima facie evidence of taxes due, and the penalties and interest accruing from said tax liability. In an application under section 12.50.290, it is the retailer's burden to rebut the presumed sufficiency of a tax return prepared by the department.

6.

A retailer with multiple locations must either file a separate tax return for each location or use a supporting schedule that clearly identifies the data and balances associated with each separate location.

( AO No. 2016-49(S), § 1, 5-10-16 )