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A. The taxes levied under this chapter shall be due and payable monthly on or before the first day of the second month next succeeding the month in which the tax accrued, and shall be delinquent five (5) days thereafter. (Ord. 2-80-81, 7-21-1980)
B. A taxpayer whose estimated annual liability for taxes imposed by this chapter is one hundred dollars ($100.00) or less may pay such taxes on an annual basis.
C. A taxpayer whose estimated annual liability for taxes imposed by this chapter is between one hundred dollars one cent ($100.01) and two hundred fifty dollars ($250.00), may pay such taxes on a quarterly basis.
D. A taxpayer whose estimated annual liability for taxes imposed by this chapter exceeds two hundred fifty dollars ($250.00) shall pay such taxes on a monthly basis.
E. The taxpayer shall, on or before the first day of the second month, prepare a return showing the amount of the tax for which he is liable for the preceding month and shall mail the return together with a remittance, in the form required herein, for the amount of the tax, to the office of the clerk. The return shall be verified by the oath of the taxpayer or an authorized agent.
F. Any person taxable under this chapter making cash or credit sales, shall report such cash and credit sales separately, and upon making an application therefor may obtain from the clerk an extension of time for the payment of taxes due on the credit sales. The extension shall be granted by the clerk for good cause in the discretion of the clerk. When the extension is granted, the taxpayer shall thereafter include in each monthly report all collections made on such credit sales during the month next proceeding, and shall pay the taxes due thereon at the time of filing such report.
G. The clerk, in granting an extension of time with which to make a return, shall not grant an extension beyond the fifteenth day of the second month next succeeding the month in which the tax accrued and shall be delinquent one day thereafter.
H. No license or renewal thereof pursuant to this chapter shall be issued to any applicant who has engaged in any business or other activity without a license in violation of the provisions of this chapter unless paid applicant first pays the amount of privilege tax for which he would have been liable under the terms of this chapter had he been licensed, plus an additional sum equal to ten percent (10%) of the said amount, plus interest at the rate of one percent (1%) per month on all unpaid accounts from the time the tax is due and payable until paid.
I. Any taxpayer who fails to pay the privilege tax imposed by this chapter within five (5) days from the date upon which the payments become due shall be subject to and shall pay a penalty of ten percent (10%) of the amount of the tax, plus interest at the rate of one percent (1%) per month or fraction of a month from the time the taxes become due and payable until paid.
J. If, as a result of the audit or examination of the clerk, a taxpayer is determined to be deficient in the amount of tax paid, then all additional amounts determined to be due under the provisions of this chapter shall bear interest at the rate of one percent (1%) per month or a fraction of a month from the time the additional tax is due and payable until paid. (Ord. 2-80-81, 7-21-1980)