The tax shall be due and payable as follows:
   (A)   The tax established by this subchapter shall be collected quarterly. Each person owing tax shall prepare and file a tax return to the Tax Administrator setting out the total amount of tax owed for the preceding calendar quarter during which the tax was in effect. The return shall be filed not later than 30 calendar days following the last day of the preceding each calendar quarter. At the time the tax return is filed, the full amount of the tax owed for the preceding calendar quarter shall be remitted to the Tax Administrator.
   (B)   All tax returns shall be completed on forms provided by the Tax Administrator.
   (C)   Tax returns and payments for all outstanding taxes owed the city are immediately due to the Tax Administrator upon cessation of business for any reason.
   (D)   Whenever any payment, statement, report, request or other communication received by the Tax Administrator is received after the time prescribed by this section for the receipt thereof, but is in an envelope bearing a postmark showing that it was mailed on or prior to the date prescribed in this Section for the receipt thereof, or whenever the Tax Administrator is furnished substantial proof that the payment, statement, report, request, or other communication was in fact deposited in the United States mail on or prior to the date prescribed for receipt thereof, the Tax Administrator may regard such payment, statement, report, request, or other communication as having been timely received. If the due date falls on Friday, Saturday, Sunday, or a holiday, the due date shall be the next regular business day on which the City Hall is open to the public.
   (E)   Unless otherwise specifically provided under other provisions of this subchapter, the taxes required to be paid pursuant to this subchapter shall be deemed delinquent if not paid on or before the due date specified in division (A) of this section.
   (F)   The Tax Administrator is not required to send a delinquency or other notice or bill to any person subject to the provisions of this subchapter and failure to send such notice or bill shall not affect the validity of any tax or penalty due under the provisions of this subchapter.
(Ord. 1261, passed 11-6-18)