1. Every return shall be made upon a form furnished by the Tax Administrator. Every person making a return shall certify the correctness thereof by affidavit. Each return shall be documented by appropriate schedule to verify their accuracy.
2. Every person subject to the tax imposed by this Part who commenced his business at least 1 full year prior to the beginning of any license year shall on or before the March 15 of each year file with the Tax Administrator a return setting forth his name, his business and business address, and such other information as may be necessary in arriving at the actual gross amount of business transacted by him during the preceding calendar year, and the amount of the tax due in the year 1989, said filing shall be on or before September 15, 1989.
3. Every person subject to the tax imposed by this Part who has commenced his business less than 1 full year prior to the beginning of any license year shall on or before March 15 of each year file with the Tax Administrator a return setting forth his name, his business, business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him during the first month of business and the amount of the tax due. For the year 1989, said filing shall be on or before September 15, 1989.
4. Every person subject to the tax imposed by this Part who commences business subsequent to the beginning of any license year shall within 40 days from date of commencing such business file a return with the Tax Administrator setting forth his name, his business and business address, and such information as maybe necessary in arriving at the actual gross amount of business transacted by him during his first month of business and the amount of the tax due.
5. Every person subject to the payment of the tax imposed by this Part who engages in a business temporary, seasonal or itinerant by its nature, shall within 7 days from the day he completes such business file a return with the Tax Administrator setting forth his name, his business address and such information as may be necessary in arriving at the actual gross amount of business transacted by him during such period and the amount of tax due.
6. Any person going out of or ceasing to do business shall within 7 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 that tax year in which said person ceased doing business, and pay the tax due as computed thereon at the rate herein provided for at the time of filing said 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.
7. Payment of Tax And Penalties for Late Payment. The Business Privilege Tax levied pursuant to this Part shall be due and payable on the date on which the taxpayer is required to file a return as set forth above and if the same is not paid on said dated, a penalty of 1% of tax due for each month or fractional month delinquent plus interest of 0.5% of tax due or each month or fractional delinquency shall be added thereto until paid.
8. Receipt. The Tax Administrator shall, upon payment to him of the Business Privilege Tax, give the person paying the same a receipt therefor, or the Tax Administrator as the case may be.
(Ord. 719, 7/13/1989, §IV)