A. Every retailer shall submit to the Tax Commission within fourteen (14) calendar days after the end for each calendar month a report on such forms as the Tax Commission shall require as to the sales and gross amount of sales taxes collected during the calendar month. In the event no sales have occurred for the calendar month, a report shall be submitted by the licensee indicating no sales. In the event there are no sales reported for a period of ninety (90) days, the Tax Commission may require a licensee to appear before the Tax Commission to explain why no sales are occurring.

B. Every retailer shall pay the gross sales taxes collected during a calendar month to the Tax Commission at the same time as the report for that calendar month is submitted; except that payment of tax on cigarettes and other tobacco products shall be collected at the wholesale level and submitted by the wholesaler in the manner set forth in Section 2-108 of this Title. ONCA 06-10, eff. Sept. 29, 2006.