2.37.090 Quarterly tax payments.

   (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)

2.37.100 Business tax filing for a new business.

   When a business begins operating in the city for the first time, the business operator must provide the tax administrator with the following information, verified by the business operator as true and correct under penalty of perjury of the laws of the State of California, before beginning the operation of the business in the city:

   (a)   The name of the business and the address or addresses at which it will be operating in the city;

   (b)   The date on which the business will begin operating;

   (c)   The nature of the business’s activities;

   (d)   The square footage in which the business will be operating in the city; and

   (e)   Any other information required by the tax administrator that is reasonably required to administer this Chapter 2.37.

(Ord. 5581 § 1 (part), 2022)

2.37.110 Quarterly tax returns.

   With each quarterly tax payment, a business operator must submit a quarterly tax return which contains the following information, verified by the business operator as true and correct under penalty of perjury of the laws of the State of California:

   (a)   The name of the business and the address or addresses at which it is operating in the city;

   (b)   The nature of the business’s activities;

   (c)   The square footage in which the business is operating in the city;

   (d)   If the business operator claims an offset under Section 2.37.080, sufficient information and documentation to establish the business’s right to the offset and the amount of the offset;

   (e)   Any other information required by the tax administrator; and

   (f)   The amount of tax due based on the square footage of the business.

(Ord. 5581 § 1 (part), 2022)

2.37.120 Agreements for installment payments.

   The tax administrator may enter into an agreement with a business operator, or may adopt regulations that apply to all or a group of business operators, to allow payment of the tax on a more or less frequent basis.

(Ord. 5581 § 1 (part), 2022)

2.37.130 Businesses operating in the same location.

   (a)   Each business operator operating a business in a location where one or more other businesses are also operating is obligated to pay business tax measured by the square footage occupied by that business.

   (b)   The payment of business tax by a business operator absolves any other business operator from having to pay business tax measured by the same square footage.

   (c)   Two or more business operators that are operating businesses in the same square footage may contractually agree which business will pay the business tax measured by that square footage.

(Ord. 5581 § 1 (part), 2022)

2.37.140 Delinquent taxes (penalties and interest).

   (a)   When a tax becomes delinquent, a penalty of 10% of the amount of the delinquent tax will be added to the amount of tax due. If the tax remains unpaid sixty (60) days after becoming delinquent, an additional penalty of 25% of the amount of the delinquent tax (excluding accrued interest and the initial penalty) will be added to the amount of tax due.

   (b)   On the first of each month that a tax is delinquent, interest in the amount of 1.5% of the delinquent amount, excluding penalties and interest, will be added to the amount of tax due.

   (c)   A business operator may apply to the tax administrator for a reduction or waiver of any accrued penalties or interest, and the tax administrator may reduce or waive any accrued penalties or interest upon a finding of good cause.

(Ord. 5581 § 1 (part), 2022)