(A) Filing return and paying tax.
(1) With each payment of tax, each operator shall file with the City Recorder a quarterly tax return (“city return”) for each quarter on or before the due date.
(2) The city returns shall be signed by the operator or its authorized representative under penalty of perjury for false statements, and in the form adopted from time-to-time by the City Recorder.
(3) A copy of the signed quarterly return filed or being filed with the county under the current county ordinance for the same quarter shall be filed with the city return.
(B) Effect of postmark; date of filing/payment. If a city return and payment of tax are remitted to the City Recorder by first class U.S. mail, postage prepaid, property addressed to the City Recorder; then the official U.S. Postal Service postmark (if any) shall be considered the date the city return was filed and the date the taxes were paid; provided, any check or other form payment is collected in the ordinary course and both the city return and the taxes are actually received by the City Recorder. In all other circumstances, the business day the City Recorder actually receives a city return or payment of taxes, shall be the date they are respectively field and paid over to the city; provided, any check or other form of payment is collected in the ordinary course.
(C) Extensions for good cause.
(1) For good cause shown by an operator, the City Recorder may extend the due date for a city return or payment of tax, for a period not to exceed one month.
(2) No further extension of the due date shall be granted, except by resolution adopted by the City Council.
(3) If one or more extensions are granted pursuant to this section, then interest shall accrue on the unpaid tax from the regular quarterly due date until the date the extension expires at the rate of 12% per year and the due date shall be deemed to be modified to be the date the extension expires.
(Ord. 2003-01, passed 2-4-2003)