§ 20-4. When payable; monthly reports.
(a) In general.
The tax imposed by this subtitle:
(1) is due when the dealer receives the non-reusable beverage containers; and
(2) must be paid on or before the 25th day of the month following the month in which the dealer received the non-reusable beverage container.
(b) Report.
(1) The distributor must remit the tax to the Director of Finance, together with a monthly report of all non-reusable beverage containers that the distributor supplied to dealers operating in the City.
(2) The report must be in a form the Director approves.