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A. Quarterly Payment Periods Established-Payment Due. For purposes of this chapter, the annual calendar shall be divided into four quarters consisting of three-month periods commencing January 1st, April 1st, July 1st, and October 1st, of each year. All annual taxes shall be due and payable in advance on the first day of the quarter immediately following expiration of any existing certificate.
B. New Businesses-No Proration. If a person establishes a business on or after July 1, 1984 for which a tax is payable, his or her first tax period shall commence on the day when he or she first engages in said business and shall terminate on the last day of the third quarter following the quarter during which the person first engaged in said business, and the tax payment for that period shall not be reduced by the administrator even if the tax period is less than twelve (12) full calendar months. Thereafter, the annual tax period shall be for twelve (12) full months and the full annual tax shall be due and payable on the first day of the new annual period. The administrator may assign a shorter tax period, in such case the annual tax shall be reduced on a proportionate basis by the administrator.
C. Contractor Payment. A contractor's business operations tax shall be due and payable at the time the city building permit is issued. (Prior code § 23.04.406)
None of the business operations taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the state of California.
In any case where a tax is believed by a business or applicant for a certificate to place an undue burden upon interstate commerce or to be violative of such constitutional clauses, he or she may apply to the administrator for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed business operations tax. The applicant shall, by sworn statement and supporting testimony, show his or her method of business and the gross volume or estimated gross volume of business and such other information as the administrator may deem necessary in order to determine the extent, if any, of such undue burden or violation. The administrator shall then conduct an investigation, and after having first obtained the written approval of the city attorney, shall fix as the tax for the applicant, an amount that is reasonable and nondiscriminatory, if the tax has already been paid, shall order a refund of the amount over and above the tax so fixed. In fixing the tax to be charged, the administrator shall have the power to base the tax upon a percentage of gross receipts or any other measure which will assure that the tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the tax as prescribed by this chapter.
Should the administrator determine the gross receipts measure of tax to be the proper basis, he or she may require the applicant to submit, either at the time of termination of applicant's business in the city, or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of tax therefor, provided that no additional business operations tax during any one calendar year shall be required after the business shall have paid an amount equal to the annual tax as prescribed in this chapter. (Prior code § 23.04.407)
Thirty (30) days after an annual business operations tax is due and payable, a penalty of fifteen dollars ($15.00) shall be added to the unpaid amount. After thirty (30) additional days, if the tax is still delinquent, an additional penalty of one hundred dollars ($100.00) shall be added to the unpaid amount to cover the costs of enforcement. (Prior code § 23.04.408)
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