18.1.6.100 Reporting and Payment of Tax.
All taxes imposed by this Chapter are due and payable on or before the fifteenth (15th) day of the calendar month immediately following the month in which the cigarette taxes accrue. Every person subject to the cigarette tax shall complete and file with the Tax Office a return for the preceding tax month on a form provided by the Tax Office providing such information as required. The return shall be accompanied by a payment of the amount of the cigarette tax due.