(a) The taxes levied under this article shall be payable quarterly. The taxpayer shall within thirty days from and after the expiration of each quarter of the tax year make a return under oath to the City Clerk showing the gross proceeds of the sales or gross income of the business, trade, calling, profession or other activity or the gross income therefrom, as the case may be, for such quarter and compute the amount of the tax chargeable against the taxpayer in accordance with the provisions of this article. Forms for making such returns may be obtained upon request at the office of the City Clerk. The returns required to be made under this article shall not be open to public inspection and shall be treated as confidential, and the City Clerk or any other officer or employee of the City shall not disclose to the public, or to any person, directly or indirectly, any information or data contained in such individual returns, except as such disclosures may be deemed necessary by the City Clerk to the enforcement of the provisions of this article, in the punishment of violation thereof or in the investigation of any supposed violation of such, and a failure to comply with the provisions shall be a violation of this article and subject the violator to the penalties hereinafter provided.
(b) The City Clerk, if he deems it necessary to insure the payment of tax, may require the filing of a return and payment of the tax due by any taxpayer under this article more often than each three months and other than quarterly, especially where the City Clerk shall be of the opinion that the transitory business or nonresidence of the taxpayer shall require filing of a return and payment of the tax at more frequent intervals.
(Ord. 299. Passed 5-15-06.)