(a) Every taxpayer shall file a return, whether or not a tax is due, and remit any tax due to the Town on or before the twentieth day of the month following the reporting period. Failure to receive a return does not relieve a taxpayer of its legal responsibility for filing a return on or before the due date.

(b) A retailer engaged in business in the Town at two (2) or more locations, whether inside or outside the Town, who collects sales tax, may file one (1) return for all such locations, when accompanied by a supplemental schedule showing the gross sales and net taxable sales for each location.

(c) For good cause shown in a written request of a taxpayer, the Finance Director may extend the time for making returns and paying the tax due. Such good cause shall not include the retailer’s inability to pay taxes due to the Town due to other debts incurred by the retailer or his or her business.

(d) No person shall make any false statement in connection with a return. (Ord. 1263, 2007)