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<br />monies which may become owing and payable by a distributor <br />to the City under the provisions of this article for any <br />quarterly period an amount of money equal to two per cent <br />of such total amount of tax monies owing and payable by such <br />distribution to the City for such quarter if such distri- <br />butor has complied with, and done all things required of him <br />by, the provisions of this section to the satisfaction of <br />the City Collector. Such offset and deduction shall be <br />deemed reimbursement to the distributor for costs and <br />expenses incurred by him in complying with and doing all <br />things required of him by this section. <br />"Section 32.40 The tax imposed by this article shall <br />be due and payable quarterly on or before the last day of <br />the month following the close of the calendar quarter in <br />which the distribution of cigarettes occurs. <br />"Section 32.41 Each distributor shall, on or before <br />the last day of the month following the close of each <br />calendar quarter, or at the close of any shorter reporting <br />period which may be established by the City Collector, make <br />a return to the City Collector, on forms provided by him, <br />of the total number of cigarettes distributed to retail <br />outlets in the City by the distributor for that calendar <br />quarter or reporting period and the amount of the tax due <br />thereon. At the time the return is filed, the full amount <br />of the tax due shall be remitted to the City Collector. <br />The City Collector may establish shorter reporting periods <br />for any distributor if he deems it necessary in order to <br />insure collection of the tax. Returns and payments are due <br />immediately upon cessation of business for any reason. <br /> <br />-4- <br />