(a) Every return shall be made upon a form furnished by the Tax Collector. Every person making a return shall certify the correctness thereof by affidavit. Each return shall be documented by an appropriate schedule to verify its accuracy.
(b) Every person subject to the tax imposed by this chapter who commenced his or her business at least one full year prior to the beginning of any license year shall, on or before April 15 of each year, beginning with April 15, 1987, file with the Tax Collector a return setting forth his or her name, business, business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during the preceding calendar year and the amount of the tax estimated to be due.
(c) Every person subject to the tax imposed by this chapter who has commenced his or her business less than one full year prior to the beginning of any license year shall, on or before April 15 of each year, beginning with April 15, 1987, file with the Tax Collector a return setting forth his or her name, business, business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during the first month of business and the amount of the tax estimated to be due.
(d) Every person subject to the tax imposed by this chapter who commences business subsequent to the beginning of any license year shall, within 60 days from the date of commencing such business, file a return with the Tax Collector setting forth his or her name, business, business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during his or her first month of business and the amount of tax due.
(e) Every person subject to the payment of the tax imposed by this chapter who engages in a business that is temporary, seasonal or itinerant by its nature shall, within seven days from the day he or she completes such business, file a return with the Tax Collector setting forth his or her name, business, business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during such period and the amount of tax due.
(f) Any person going out of business or ceasing to do business shall, within 14 days from the date of ceasing to do business, file a return showing the actual gross volume of business conducted and done by such person during the tax year in which such person ceased doing business, and shall pay the tax due as computed thereon at the rate herein provided for at the time of filing such return. If such tax has been previously paid based upon estimated gross receipts, the taxpayer shall be entitled to a refund, without interest, of any excess tax paid for the tax year in which business was terminated.
(g) The Tax Collector shall, upon payment to him or her of the business privilege tax, give the person paying the same a receipt therefor.
(Ord. 602, passed 4-16-1986)