§ 5.78.090 — Payment—Time limits

5.78.090 - Payment—Time limits.

The business tax imposed by this chapter shall be due and payable as follows: A. Each person owing a tax under this chapter shall, on or before the fifteenth (15 th ) day of the close of the calendar month in which the tax is due, or at the close of any reporting period which may be established by the Tax Administrator, prepare a tax statement to the Tax Administrator of the total gross receipts and the amount of tax owed for the preceding calendar month. At the time the tax statement is filed, the full amount of the tax owed for the preceding calendar month shall be remitted to the Tax Administrator. A tax statement is due following each calendar month, even if there are no taxes due. B. All tax statements shall be completed on forms provided by the Tax Administrator. C. Tax statements and payments for all outstanding taxes owed to the City are immediately due to the Tax Administrator upon cessation of business for any reason. D. The Tax Administrator may establish longer reporting periods for any licensee if the Tax Administrator deems it necessary in order to ensure collection of the tax and the Tax Administrator may require further information in the tax statement.

(Ord. 7661, § 1(Exh. A), 4-9-2023)