Every seller of food with respect to which a tax is levied under this article shall
make out a report upon such forms and setting forth such information as the commissioner
may prescribe and require, showing the amount of food charges collected and the tax
required to be collected, and shall sign and deliver such report to the county treasurer
with a remittance of such tax. Such reports and remittance shall be made on or before
the 20th day of each month, covering the amount of tax collected during the preceding
month.
(Code 1988, § 13-280)
