Division 5 — COLLECTION OF TAX

The taxes imposed by this Part are due and payable to the Treasurer on or before the last day of the month next succeeding each quarterly period, the first quarterly payment to be due and payable under the provisions of this Part on the last day of July, 1956. The Treasurer may require returns and payments of the amount of taxes for the quarterly periods other than calendar quarters, depending upon the principal place of or the nature of the business of the seller or retailer, or may require returns and payments of the amount of the taxes for other than quarterly periods.

The tax hereby imposed shall be collected by the retailer from the consumer insofar as it can be done.

All taxes hereby levied shall be payable to the Treasurer and any civil suit for the collection thereof may be filed in any court of competent jurisdiction, and the City Attorney shall prosecute the action.

The Treasurer may at his option accept a State of California Resale Certificate as evidence that any sale is not a sale at retail, or he may in his discretion require an affidavit from the seller setting forth such information respecting such sale as he deems necessary to determine the nature of such sale.

The Treasurer shall have power, for good cause shown, to extend for a period of not to exceed thirty-one (31) days the time for making any return or paying any amount required to be paid under this Part, when requested so to do in writing before the same becomes delinquent. The Treasurer may, with the written approval of the City Attorney, waive or compromise any penalty or interest that would otherwise accrue under the provisions of this Part. The Treasurer shall make and transmit to the Council quarterly a detailed report of any sums so waived or compromised with the reasons therefor.

All moneys collected under and pursuant to the provisions of this Part shall be deposited and paid into the General Fund of the City.