A. Except as otherwise provided in this chapter, the tax imposed upon the consumer under MMC 5.42.020 shall be collected at the point of sale and remitted by each marijuana retailer that engages in the retail sale of marijuana items. The tax is considered a tax upon the marijuana retailer that is required to collect the tax, and the marijuana retailer is considered a taxpayer.

B. The marijuana retailer shall submit a return to the finance department on or before the last day of January, April, July and October of each year for the previous calendar quarter, or if the last day is not a business day, the next business day thereafter.

C. The marijuana retailer shall pay the tax to the finance department in the form and manner prescribed by the finance department, but not later than with each quarterly return, without regard to extensions under subsection E of this section.

D. Marijuana retailers shall file the returns required under this section regardless of whether any tax is owed.

E. The finance director for good cause may extend the date for making any return under this section. The extension may be granted at any time if a written request is filed with the finance department during or prior to the period for which the extension may be granted. The finance department may not grant an extension of more than 30 days. (Ord. 5004, 2016).