18.1.6.100 Reporting and Payment of Tax.

All taxes imposed by this Chapter are due and payable on or before the fifteenth (15^th) 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.