(A) The taxes levied hereunder shall be due and payable in quarterly installments on or before the expiration of one month from the end of the quarter in which they accrue. The taxpayer shall, within one month from the expiration of each quarter, make out a return upon a form prescribed by the Finance Director, showing the gross proceeds of sales, or gross income of business, trade or calling and compute the tax for which he or she is liable for such quarter, sign it and mail it, together with a remittance, to the office of the Finance Director, Such return shall be verified by the oath of the taxpayer, if made by an individual, or by the oath of the president, vice president, secretary or treasurer of a corporation, if made on behalf of the corporation. If made on behalf of a partnership, joint venture, association, trust or any other group or combination acting as a unit, any individual delegated by such firm, group or unit shall take the oath on behalf of the taxpayer.
(B) All remittances of taxes imposed by this article shall be made to the city, in lawful money of the United States or by bank draft, certified check, cashier’s check, or money order, who shall pay the money into the city treasury, to be kept and accounted for as provided by law.
(C) The Finance Director, if he or she deems it necessary to insure payment of the tax, may require the return and payment under this section for other than quarterly periods.
(Ord. 1276, passed 6-29-00)