(A) Every person or business whose earnings or gross receipts are subject to the license fee imposed by this chapter shall on or before April 15 of each year make and file a return with the Finance Officer. In the return file, there shall be set forth the aggregate amount of salaries, wages, bonuses, incentive payments, commissions, fees and/or compensation received or gross receipts, all as defined in § 114.001, by and during the preceding year within the city and subject to the license fee, together with such other pertinent information as the Finance Officer may require.
(B) Where the entire earnings for the year are paid by one and the same employer and the license fee has in each instance been withheld or deducted by the employer from the gross amount of compensation without adjustment for expenses, it is not necessary for such employee to file a return for the year unless required or requested to do so by the Finance Officer.
(C) If the return is made for a fiscal year or for any period other than a calendar year, the return shall be made by the fifteenth day of the fourth month following the close of the fiscal year or other period.
(D) The return shall also show the amount of the license fee imposed by this chapter on such compensation or gross receipts or both.
(E) The person making the return shall, at the time of filing thereof, pay to the Finance Officer the amount of fee shown to be due by the return.
(F) Where any portion of the license fee otherwise due shall have been previously paid or deducted at the source and shall have been paid to the Finance Officer by the person making the deduction, a credit equal to the amount so paid shall be deducted from the amount shown to be due, and only the balance, if any, shall be due and payable at the time of the filing of the return. The minimum license fee for businesses shall be deducted from any additional amounts due and owing with the final return; provided, however, that all businesses shall owe no less than the minimum amount for that type of business as set forth in this chapter.
(G) If any business entity dissolves or withdraws from a tax district during any taxable year, or if any business entity in any manner surrenders or loses its charter during any taxable year, the dissolution, withdrawal or loss or surrender of charter shall not defeat the filing of returns and the assessment and collection of gross receipts taxes or tax withheld for the period of that taxable year during which the business entity had gross receipts or tax withheld in the tax district.
(H) Persons temporarily engaged in business, as defined in § 114.001, within the city, or temporarily performing services within the city, shall file a return and pay the license fee upon the completion of the business or employment.
(I) Each business or other entity engaged in any occupation, trade, profession or other activity in the city shall pay the applicable minimum license fee as set forth in § 114.003, payable in advance to the city for each calendar year or fraction thereof in the case of a new business. All revenue derived under this chapter shall be used for defraying current general and incidental expenses of the city. The minimum fee payable as set forth in § 114.003 shall be a credit on the license fee as otherwise provided in this chapter, only for the tax year which the minimum fee covers, and shall not be a credit for any subsequent year.
(J) Each business entity shall also be required to complete and file a list of all insurance providers for said business entity upon a form proscribed and provided by the Finance Officer, or his or her designee. The form shall be a part of and incorporated in the forms as required by other portions of this chapter, and shall be filed by the due date set forth in § 114.056. The penalty for failure to file said form shall be the same as if said business entity failed to make a return pursuant to § 114.080(E).
(Ord. 220.7-6-2008, passed 6-25-2008)