[Amended 12-22-1976 by Ord. No. 49-1976; 5-29-2001 by Ord. No. 14-2001]
A. Every return shall be made upon a form furnished by the Finance Director. Every person making a return shall certify the correctness thereof by affidavit.
B. Every person subject to the tax imposed by this Part who commenced his business on or before January 1 of the full calendar year prior to the beginning of any tax year shall on or before February 15 of the tax year file with the Finance Director a return setting forth his name, his business, business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him during the preceding calendar year, and the amount of the tax due.
C. Every person subject to the tax imposed by this Part who has commenced his business before the beginning of the tax year but after January 1 of the full calendar year previous to the beginning of the tax year shall on or before February 15 of the tax year file with the Finance Director a return setting forth his name, his business, business address and such other information as may be necessary in arriving at the estimated gross amount of business transacted by him as calculated under § 549-403B(2) and the amount of tax due, provided 100 days have elapsed from the commencement of the business to February 15 of the tax year. If a taxpayer has not been in business for 100 days as of February 15 of the tax year, whether or not he commenced business within the tax year, his return shall be filed within 100 days of the commencement of his business.
D. Every person subject to the payment of the tax imposed by this Part who engages in a business temporary, seasonal or itinerant by its nature shall at the time application is made for the business privilege license file a return with the Finance Director setting forth his name, his business, his business address and such information as may be necessary in arriving at the estimated gross amount of business to be transacted by him as calculated in accordance with § 549-403B(4).
E. Going out of business. Any person going out of or ceasing to do business shall, within seven days from the date of ceasing to do business, file a return showing the actual gross volume of business conducted and done by such person during the tax year in which such person ceased doing business, and pay the tax due as computed thereon at the rate herein provided for at the time of filing such return. If such tax has been previously paid based upon estimated gross receipts, the taxpayer shall be entitled to a refund, without interest, of any excess tax paid for the tax year in which business was terminated.
F. Payment of tax and penalties for late payment. The business privilege tax levied pursuant to this Part shall be due and payable on the date on which the taxpayer is required to file a return as set forth above. If the tax is paid within two months after the due date, a discount of 2% shall be allowed. All taxpayers who shall fail to pay the tax for four months after the due date shall be charged a penalty of 10% plus an additional 1% per month or fractional part of a month, commencing with the penalty period, until the tax is paid.
G. Receipt. The City Finance Director shall, upon payment to him of the business privilege tax, give the person paying the same a receipt therefor.