Any taxpayer going out of business or ceasing to do business must file a final return within 30 days from the date the operations cease. The final return must show the actual gross receipts generated during the tax year in which the taxpayer ceased doing business. At the time of filing the final return, the taxpayer must pay any tax properly due. If the final return properly shows that excess tax has been paid due to estimated taxes previously paid for the final year, the taxpayer shall be entitled to a refund of the excess tax paid.
(Ord. 2015-5, passed 4-28-2015)