§ 3.70.040. Returns and remittances.  


Latest version.
  • The tax shall be due and payable as follows:

    A.

    Each person owing tax, on or before the last business day of each term as established by the finance director, shall prepare a tax return to the finance director of the total proceeds, and the amount of tax owed for the preceding term. At the time the tax return is filed, the full amount of the tax owed for the preceding term shall be remitted to the city.

    B.

    All tax returns shall be completed on forms provided by the finance director.

    C.

    Tax returns and payments for all outstanding taxes owed the city are immediately due the finance director upon cessation of business for any reason.

    D.

    Whenever any payment, statement, report, request or other communication received by the finance director 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 finance director 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 finance director may regard such payment, statement, report, request, or other communication as having been timely received. If the due day falls on Friday, Saturday, Sunday, or a federal holiday, the due day shall be the last regular business day on which the city hall is open to the public prior to the due date.

    E.

    Unless otherwise specifically provided under other provisions of this chapter, the taxes required to be paid pursuant to this chapter shall be deemed delinquent if not paid on or before the due date specified by this section.

    F.

    The finance director is not required to send a delinquency or other notice or bill to any person subject to the provisions of this chapter and failure to send such notice or bill shall not affect the validity of any tax or penalty due under the provisions of this chapter.

(Ord. No. 615, § 1, 11-6-18)