(a) Except where a provision of this article specifically provides a different method for the filing of a statement and payment of the business tax for a designated classification of business, statements required hereunder shall be filed and payment of the tax made in the following manner:
1. Whenever an annual business tax is measured by gross receipts, gross cost of production and gross receipts, gross cost of the work done, or gross receipts and salaries, wages, fees or other compensation paid, the person subject to the business tax shall, before the tax becomes delinquent, file with the Director of Finance a written statement setting forth whichever of the following is applicable to the classification of business being engaged in: The gross receipts of the preceding year; the gross cost of production and gross receipts of the preceding year; the gross cost of the work done in the preceding year; or gross receipts and salaries, wages, fees or other compensation paid in the preceding year; and such person shall pay at such time the amount of the business tax computed upon the measure of the tax reported in the statement.
2. Whenever a quarterly business tax is imposed upon the number of oil wells operated and the number of barrels of oil produced, the person subject to the tax shall, before the business tax for each quarter becomes delinquent, file with the Director of Finance a written statement setting forth the number of wells in operation and the number of barrels of oil produced by each well in the preceding calendar quarter and such person shall pay at such time the amount of the business tax computed upon the measure of the tax reported in the statement.
3. Whenever the business tax is measured by the number of vehicles, machines, devices, tables, articles of equipment used or persons employed, or whenever the business tax is measured by square foot area, seating capacity, the scale of fees or other charges collected, the person subject to the tax shall before the tax becomes delinquent file with the Director of Finance a written statement setting forth the then applicable factor or factors that constitute the measure of the tax and shall pay at such time the amount of the business tax computed thereon. In each case where the factor by which the tax is measured is increased during the business tax period and an additional amount of business tax becomes due, the person subject to the tax shall notify the Director of Finance and pay the additional tax due in the following manner: When the business tax period is daily, on the day the increase occurs; when the business tax period is monthly or quarterly, within 30 days of the date on which the increase occurred; when the business tax period is annual, on or before the last day of the month following the month in which the increase occurred.
(b) The written statements shall be made upon forms prescribed by the Director of Finance and shall include a declaration substantially as follows:
“I declare, under penalty of making a false declaration, that I am authorized to make this statement, and that to the best of my knowledge and belief it is a true, correct and complete statement made in good faith for the period stated, in compliance with the provisions of the Los Angeles Municipal Code.”
(c) Such statements shall not be conclusive against the City as to the information set forth therein, nor shall the filing of a statement preclude the City from collecting by appropriate action any additional tax that is later determined to be due and payable under the provisions of this article.
(d) The Director of Finance and all of his or her deputies shall have the power and authority to require the person subject to the tax to provide any other information including a list of subcontractors, vendors and tenants that will help enforce the business tax. The operative date of this [sub]section will be January 1, 2005. (Added by Ord. No. 177,216, Eff. 2/8/06.)