§ 27-4. When payable; Monthly reports.
(a) In general.
The tax imposed by this subtitle:
(1) is due when the dealer receives the tobacco product; and
(2) must be paid on or before the 25th day of the month following the month in which the dealer received the product.
(b) Report.
(1) The distributor must remit the tax to the Director of Finance, together with a monthly report of all tobacco products that the distributor supplied to dealers operating in the City.
(2) The report must:
(i) be in a form the Director approves; and
(ii) identify the number of products supplied in each of the classifications specified in § 27-3 of this subtitle.