(A) When a return in form and substance satisfactory to the License Inspector is not filed by an employer and the business license fees are not paid to the License Inspector by such employer, the employee for whom no return has been filed and no payment has been made shall file a return with the License Inspector on or before January 31, annually showing in said return his/her gross receipts subject to business license fees during the preceding calendar year. Such return may be made by completing the original copy of the statement furnished to him/her, wherever employed, during the period for which such return is made. If for any reason all business license fees of a person subject to the provisions of this chapter were not withheld by his employer from his gross receipts, such person shall file the return requested by this section on a form obtainable at the office of the License Inspector. In addition to the gross receipts earned by him/her, such return shall show such other pertinent information as may be required by the License Inspector. Each person making a return as may be required by this section shall, at the time of filing thereof, pay the License Inspector the amount of business license fee due under this chapter; provided, however, that any portion of the business license fee deducted at the source shall be deducted on the return and only the balance, if any, shall be due and payable at the time of filing said return. The amount of any business license fees due on September 30, December 31, March 31 and June 30 in each year as provided herein, shall bear interest from the date same became due at the maximum rate provided by law per annum until paid, and the employer failing to pay the same when due, shall also pay the penalty imposed under §§ 110.08 and 110.99 of this chapter.
(B) The amount of any license fee to be paid by any person, firm, corporation or other business entity on gross receipts is to be paid on or before April 15, annually, when the records are kept on a calendar year basis. A person filing on a fiscal period will file and pay by the fifteenth day of the third month following the close of the fiscal period.
(Ord. 93-625, passed 6-1-93; Am. Ord. 02-786, passed 2-20-02; Am. Ord. 04-852, passed 12-13-04; Am. Ord. 05-890, passed 12-12-05)