Lockport, City |
Code of Ordinances |
Part II. General Legislation |
Chapter 166. Taxation |
Article I. Utility Tax |
§ 166-5. Payment of tax.
Latest version.
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At the time of filing a return as required by this article, each utility shall pay to the City Treasurer the tax imposed by this article for the period covered by such return. Such tax shall be due and payable at the time of filing the return or, if a return is not filed when due, on the last day on which the return is required to be filed.