§ 62-356. Commencement of collections and due date.

(a)

The excise tax imposed pursuant to this article shall become effective on January 1, 2013.

(b)

The excise tax levied pursuant to this article shall be imposed only at the time that sales and use tax on the sale and use of such energy would have been due and payable under O.C.G.A., § 48-8-30 but for the exemption in O.C.G.A., § 48-8-3.2.

(c)

The excise tax shall be due and payable in the same manner as would otherwise be required under O.C.G.A., tit. 48, ch. 8, art. 1.

(d)

All sales and purchases taxable under this article during the preceding calendar month shall be due and payable to the city manager monthly on or before the twentieth day of every month and each respective month in which such taxes are collected, and payment shall be accompanied by a return for the preceding monthly period showing the gross sales and purchases arising from all sales and purchases taxable under this article during the preceding calendar month.

(Ord. No. 2012-0924-4, § 1, 9-24-12)