(A) Each person subject to an occupational license tax imposed by this chapter shall, on or before the fifteenth (15th) day of the fourth month of his tax year, make and file with the Collector on a form furnished by or attainable the City Clerk/Treasurer setting forth the aggregate amount of salaries, wages, commission, or other compensation (with appropriate schedules) and all the calculations necessary to report the occupational license taxes the preceding license year. Provided; however, that where the entire occupational license tax due under this chapter has been withheld and paid under the provisions hereof, the Collector may waive the filing of the return by the licensee; provided further that where the fiscal year of the license differs from the calendar year and licensee files a federal income tax return for such other fiscal period and where the return is made for a fiscal year, or any other period of difference with the calendar year, the return shall be made on or before the fifteenth (15th) day of the fourth (4th) month following the end of said fiscal year, or other period. Such occupational license tax return shall also show the amount of occupational license tax imposed by this chapter. Provided, further that the first return filed under this chapter be required shall be required show only the compensation earned from the effective date of this chapter to the close of the calendar/fiscal year or period. The person making the returns shall, at the time of the filling thereof pay to the City Clerk/Treasurer the amount of occupational license tax shown be due therein; provided, however, that where any portion of the occupational license tax so due shall have been deducted at the source, credit for such amount 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, as herein above provided.
(B) The Collector shall have the authority to extend the time of filing an occupational license tax return. Such extension shall be upon the written request of the licensee and shall be received by the Collector prior to the due date of the occupational license tax return. Regardless of the number of extensions approved, all license fees remaining unpaid after they become due shall bear interest at the rate of one percent (1%) per month (or fraction thereof) until paid. Provided further, that all license taxes remaining unpaid for thirty (30) days after the original due date, or approved extension date, whichever shall be later, shall be subject to a ten percent (10%) penalty of the amount of such unpaid occupational license taxes or ten dollars ($10.00), whichever shall be greater.
(Ord. 99-08, passed 6-14-99) Penalty, see § 116.99