How and when do I pay the tax?

You must file a return with the Tax Collector’s Office and pay the taxes monthly (due the 15th of the following month). You must file a zero return even if you didn’t collect any tax for the reporting period.

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1. How did this tax come about?
2. Who must register?
3. Are there any exemptions?
4. How do I get started?
5. How and when do I pay the tax?