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Sec. 21-72. Renewal due dates; grace period. <br /> <br /> The license taxes required to be paid by the provisions of this <br />chapter, except gross receipts taxes, if paid annually shall <br />become due and payable on the first day of January and shall <br />become delinquent on the first day of February of each year, or <br />if paid quarterly on the first day of February, May, August and <br />November. Ail required reports of gross receipts shall be filed <br />no later than the last day of February. The gross receipts <br />license tax for the current year shall be based on the filed <br />gross receipts statement and if paid annually shall become due <br />and payable on the first day of March and shall become delinquent <br />on the first day of April or if paid quarterly on the first day <br />of April, May, August and November. Any business holding a <br />currently valid city business license tax receipt and desiring to <br />pay tax quarterly may elect upon renewal to do so by making <br />application and paying a quarterly fee equal to thirty-five <br />percent (35%) of the annual rate. Ail daily or monthly license <br />taxes shall be paid in advance. <br /> <br />Sec. 21-73. Term of license; new - Annual and quarterly. <br /> <br /> Ail new annual licenses issued on or before October thirty- <br />first of the current year shall be for the period of time <br />remaining in the current year and shall expire on the thirty- <br />first day of December. Ail new annual licenses issued on or <br />after November first of the current year shall be for the period <br />of time remaining in the current year as well as the entire <br />period of the following year ending December thirty-first. Ail <br />new quarterly licenses issued on or before October thirty-first <br />of the current year shall be for the time remaining in the <br />individual quarter. Ail new quarterly licenses issued on or <br />after November first of the current year shall be for the time <br />remaining in the last quarter of the current year plus the entire <br />period of the first quarter of the following year. <br /> <br />Sec. 21-74. Renewal license; affidavit. <br /> <br /> In all cases, the applicant for the renewal of a license shall <br />submit to the Collector for his or her guidance in ascertaining <br />the amount of the license tax to be paid by the applicant, a <br />sworn statement, upon a form to be provided by the Collector, <br />setting forth such information concerning the applicant's <br />business during the preceding year as may be required by the <br />Collector to enable him or her to ascertain the amount of the <br />license tax to be paid by said applicant pursuant to the <br />provisions of this chapter. <br /> <br />- 44 - <br /> <br /> <br />