(a) The tax imposed by this chapter shall be paid quarterly. The tax for each quarter is due the first day of the following quarter and is delinquent thirty (30) days later.
(b) For the first quarter in which a business begins operating in the city, the business’s tax shall be prorated for the number of days that the business was operating in the quarter.
(c) For the last quarter in which a business operates in the city before closing, the business’s tax shall be prorated for the number of days that the business was operating in the quarter.
(Ord. 5581 § 1 (part), 2022)