<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="§ 27-4 When payable; Monthly reports.">
  <section prefix="§" num="27-4" heading="When payable; Monthly reports.">
    <para num="(a)" heading="In general.">The tax imposed by this subtitle:<para num="(1)">is due when the dealer receives the tobacco product; and</para>
      <para num="(2)">must be paid on or before the 25&lt;sup&gt;th&lt;/sup&gt; day of the month following the month in which the dealer received the product.</para>
    </para>
    <para num="(b)" heading="Report.">
      <para num="(1)">The distributor must remit the tax to the Director of Finance, together with a monthly report of all tobacco products that the distributor supplied to dealers operating in the City.</para>
      <para num="(2)">The report must:<para num="(i)">be in a form the Director approves; and</para>
        <para num="(ii)">identify the number of products supplied in each of the classifications specified in &lt;cite data-path="|28|§27-3"&gt;§ 27-3 of this subtitle&lt;/cite&gt;.</para>
      </para>
    </para>
    <annotation type="Prior Codifications">City Code, 1976/83, art. 28, §95</annotation>
    <annotation type="History">Ord. 99-388</annotation>
  </section>
</baltimore-city-law>
