All occupation taxes shall be due and payable on the first day of May of each year, except in the event that the said tax is levied daily or monthly, and upon the payment thereof by any person or persons to the City Clerk, the said Clerk shall give a receipt, properly dated, and specifying the person paying the said tax, and the amount paid; provided, occupation taxes collected from Class C liquor licensees shall be due and payable on the first day of November. The revenue collected shall then be immediately deposited into the General Fund by the City Treasurer. The City Treasurer shall keep an accurate account of all revenue turned over to him or her. All forms and receipts herein mentioned shall be issued in duplicate. One copy shall then be kept by each party in the transaction.
('72 Code, § 10-603) (Am. Ord. 1090, passed 2-24-77; Am. Ord. 1908, passed 11-10-05)