810-6-5-.31.  City and County Sales, Use, Rental, and Lodgings Tax Return.

(a)  Period covered by the return and the due date of the return,  
(b)  Taxpayer’s legal name,  
(c)  Taxpayer’s complete address,  
(d)  Taxpayer’s tax account number,  
(e)  Taxpayer’s aggregate chain number as assigned by the Department.  
(f)  A breakdown of sales tax information by locality code as follows:

1. Total gross sales, the total collections during the reporting period on credit sales previously claimed as a deduction, and the cost of property purchased at wholesale withdrawn for use or consumption, by tax rate type as follows:

(i)  Automotive vehicles, truck trailers, semitrailers, and house trailers;

(ii)  Farm machinery and equipment;

(iii)  Machines used in mining, quarrying, manufacturing, compounding, or processing tangible personal property;

(iv)  Food and food products for human consumption not including beverages other than coffee, milk, milk products, and substitutes therefor sold through vending machines; and,

(v)  All other tangible personal property in the local taxing jurisdiction, and gross receipts from places of amusement.

2.  Total deductions claimed by applicable tax rate,

3.  Measure of tax by applicable tax rate,

4.  Gross tax due by applicable tax rate,

5.  Number of automotive vehicles withdrawn for use as demonstrators,

6.  Total demonstrator fee due,

7.  Total gross amount of tax due,

8.  Discount due for prompt payment, if applicable,

9.  Penalty and interest due, if applicable, and

10.  Total amount due.

(g)  A breakdown of rental tax information by locality code as follows:

1.  The gross proceeds derived from the leasing or rental by tax rate type as follows:

(i)  Automotive vehicles, truck trailers, semitrailers, and  house trailers;

(ii)  Linens and garments; and,

(iii)  All other tangible personal property.

2.  Total deductions claimed by applicable tax rate,

3.  Measure of tax by applicable tax rate,

4.  Gross tax due by applicable tax rate,

5.  Total gross amount of tax due,

6.  Penalty and interest due, if applicable, and

7.  Total amount due.

(h)  A breakdown of lodgings tax information by locality code as follows:

1.  Total gross charges, both cash and credit, from the rental of rooms, lodgings, accommodations, and services furnished to transients and collections on credit charges previously claimed as a deduction,

2.  Total deductions,

3.  Measure of tax,

4.  Gross amount of tax,

5.  Discount for prompt payment of tax, if applicable,

6.  Penalty and interest due, if applicable, and

7.  Total amount due.

(i)  A breakdown of sellers use tax information by locality code as follows:

1.  Total sales price and total collections during the reporting period on credit sales previously claimed as a deduction, by tax rate type as follows:

(i)  Automotive vehicles, truck trailers, semitrailers, and house trailers;

(ii)  Farm machinery and equipment;

(iii)  Machines used in mining, quarrying, manufacturing, compounding, or processing tangible personal property; and,

(iv)  All other tangible personal property sold for delivery in the local taxing jurisdiction.

2.  Total deductions claimed by applicable tax rate,

3.  Measure of tax by applicable tax rate,

4.  Gross tax due by applicable tax rate,

5.  Total gross amount of tax due,

6.  Penalty and interest due, if applicable, and

7.  Total amount due.

(j)  A breakdown of consumers use tax information by locality code as follows:

1.  Total purchase price of tangible personal property purchased outside the local taxing jurisdiction for use, storage, or consumption in the jurisdiction, or purchased within the jurisdiction on which the sales or use tax due was not paid, by tax rate type as follows:

(i)  Automotive vehicles, truck trailers, semitrailers, and house trailers;

(ii)  Farm machinery and equipment;

(iii)  Machines used in mining, quarrying, manufacturing, compounding, or processing tangible personal property; and,

(iv)  All other tangible personal property.

2.  Total deductions claimed by applicable tax rate, including a measure to allow credit for taxes paid to another state or to a political subdivision of another state under a requirement of law on out-of-state purchases,

3.  Measure of tax by applicable tax rate,

4.  Gross tax due by applicable tax rate,

5.  Total gross amount of tax due,

6.  Penalty and interest due, if applicable, and

7.  Total amount due.

 
(k)  Total amount due for all state-administered local taxes reported on the return.  
(l)  Credit due for a previous overpayment.  Any credit taken for previous overpayment must be approved in advance by the Department.  
(m)  Net amount due (total amount due less approved credit due).  
(n)  The total amount remitted.  
(o)  An indication as to whether the taxes shown due on the return have been remitted through an electronic funds transfer, and  
(p)  The taxpayer's signature and the date the return is signed.