A. Every retailer or vendor engaged in business and selling at retail as defined in this chapter shall be liable and responsible for the payment of an amount equivalent to two and one-half percent (2½%) of all sales made by him of commodities or services as specified in section 3-2-3 of this chapter, and shall file a return each month with the finance director on or before the twentieth day of each month for the preceding month and remit an amount equivalent to said two and one-half percent (2½%) of such sales to the finance director.

B. Every retailer or vendor conducting a business in which the transaction between the vendor and the consumer consists of the supply of tangible personal property and services in connection with the maintenance or servicing of same shall be required to pay the tax levied under this chapter on the full contract price, unless application is made to the finance director for permission to use a percentage basis of reporting the tangible personal property sold and the services supplied under such contract. The finance director is hereby authorized to determine the percentage based on the ratio of the tangible personal property included in the consideration as it bears to the total of the consideration paid under said combination contract or sale which shall be subject to the tax levied pursuant to the provisions of this chapter. This section shall not be construed to include terms upon which the tax is imposed on the full purchase price as defined herein.

C. Commencing with the sales tax return for the January 2017 tax period, there shall be added to each paper return filed with the finance director, and there shall be assessed and paid by the taxpayer filing such return, a paper filing fee in the amount of five dollars ($5.00) per return. A "paper return" is a town sales tax return that is not filed through the town's designated online tax filing system. The paper return filing fee shall be due and payable to the town at the time the paper return is filed with the finance director. Beginning with the town's 2018 fiscal year, the amount of the paper return filing fee described in this section shall be fixed by the town council as part of its annual budget process. If, for any reason, the amount of such fee is not fixed by the town council as part of its annual budget process, the fee for the preceding year shall continue in full force and effect until changed by the town council. There shall be no paper return filing fee charged if the taxpayer elects to file the subject return with the finance director through the town's designated online tax filing system. The finance director may waive the paper return filing fee for good cause. (Ord. 30, Series 2021)