For purposes of this chapter, the definitions contained in chapter 4 of this title shall apply equally to the provisions of this chapter unless the term is defined otherwise in this chapter. In addition, the following definitions will apply:
DIRECTOR: The city finance and administrative services director or designee.
REPORTING PERIOD:
A. A one month period beginning the first day of each calendar month (monthly); or
B. A three (3) month period beginning January 1, April 1, July 1 or October 1 of each year (quarterly); or
C. A twelve (12) month period beginning January 1 of each year (annual).
RETURN: Any document a person is required by the city to file to satisfy or establish a tax or fee obligation that is administered or collected by the city and that has a statutorily defined due date.
SUCCESSOR: Any person to whom a taxpayer quitting, selling out, exchanging, or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of the taxpayer's business, any part of the materials, supplies, merchandise, inventory, fixtures, or equipment of the taxpayer. Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person is a surety or guarantor.
TAX YEAR OR TAXABLE YEAR: The calendar year. (Ord. 828, 12-17-2007, eff. 1-1-2008)