(a) The taxes levied in this article shall be payable in quarterly installments on or before the expiration of thirty days from the end of the quarter in which they accrue. The taxpayer shall, within thirty days from the expiration of each quarter, make out an estimate of the tax for which he is liable for such quarter, verify the same by oath, and mail the same together with a remittance in the form required by subsection (b) of this section for the amount of the tax, to the office of the supervisor of business, privilege and occupation tax. The supervisor, if he deems it necessary to insure payment of the tax, may require return and payment under this section for other than quarter year periods. In estimating the amount of the tax due for each quarter in the taxpayer may deduct one-fourth of the total exemption allowed for the year.
(b) All remittances of taxes imposed by this article shall be made to the City, by bank draft, certified check, cashier’s check, money order or certificate of deposit, and the City Clerk shall issue his receipts therefor to the taxpayer and shall pay the money into the City Treasury to be kept and accounted for as provided by law.
(Ord. 181. Passed 7-19-78.)