.010 All business taxes shall be paid to the Collector in lawful money of the United States.
.020 Unless otherwise specifically provided herein, all business taxes shall be due and payable as follows:
(1) Daily taxes: Due on its effective date;
(2) Annual taxes:
(a) Taxes based on flat rate and average number of employees are due on the annual anniversary date of issuance of the license. For purposes of this Title anniversary date shall mean one year from the date a license is issued or from any renewal thereof.
(b) Taxes based on gross receipts shall be due in accordance with the license period. For purposes of this chapter "license period" shall be defined as the licensee's designated business year.
(c) The term "business year" as used in this Title for gross receipts tax purposes shall mean the one year period designated by the licensee pursuant to subsection .030 of Section 3.04.140 of this Code or, in the absence of any such designation by the licensee, the one year period commencing on January 1st of each year or such other year as determined by the Collector;
(3) All existing, valid licenses on the effective date of this chapter shall remain in effect until the stated date of expiration. If a licensee paying under gross receipts elects to modify his license period to other than a calendar year, proration shall be made pursuant to the method described hereinbelow in subsection .030 of this Section 3.04.200.
Except as otherwise provided, all new business licenses issued after the effective date of this chapter shall be issued on an annual basis.
.030 Application — First Business Tax License.
(1) Every person required to pay a business tax under the provisions of this title shall make application to the Collector upon a form provided by the Collector, and shall provide that information required by the Collector to enable issuance of the business tax license.
(2) Upon application for a first business tax license for a business taxed on the basis of gross receipts, an applicant shall be required to pay the tax applicable to the business based upon the applicant's estimate of gross receipts to be generated over the remainder of the applicant's license period. At the end of such license period, the applicant shall complete a statement of actual gross receipts generated during the said period of time. The actual tax due shall be calculated based upon these figures, and the initial payment made shall be deducted therefrom to determine whether an additional payment or refund is due. In the event a refund is due, that amount shall be applied to the following license period tax liability. Thereafter, business license taxes shall be paid based upon the actual gross receipts generated during the previous license period.
.040 Renewal of Business License. At the end of each license period, each licensee shall file with the Collector a statement, of facts pertinent to said licensee's tax classification so as to enable the Collector to determine the applicable tax due, during such license period. The business licensee shall pay a business license tax based upon the aforementioned statement of facts, which payment shall be in addition to any adjusted payments made with respect to the issuance of a first license.
.050 Supporting Statements. The statement required under Section 3.04.240 of this Title shall be submitted on all business licenses on or before thirty days following the end of the year applicable to such business as before set forth, and any additional sums payable by reason of such statement shall accompany the return or statement. No renewal license shall be issued until the full amount due and payable by reason of the statement and return for the previous year has been paid in full.
.060 Supporting Statements — Termination of Business. In the event that a business licensed under this Title shall cease operations before the end of the license period, then the statement required by Section 3.04.240 of this Title shall be submitted on or before thirty days following the ceasing of business. Any additional sums payable by reason of such statement shall accompany such statement. In no event shall any portion of the annual tax be refundable in the event a business shall cease operation. (Ord. 5368 § 1 (part); May 18, 1993.)