§ 30-82. Taxes levied on business to be transacted during current calendar year.

(a)

For convenience of both the city and the taxpayer, each business subject to the occupation tax levied in section 30-52 shall, on or before the dates set forth in this section, file with the business tax division the return specifically provided in this section for the calendar year. This return shall be used as the basis for making estimated payments on the occupation tax for the current calendar year. The actual and final amount of tax levied for business transacted in the current calendar year shall be paid in accordance with a renewal or return to be made after the end of the year, in accordance with the procedure set forth in this section. The owner, proprietor, manager or secretary officer of the business subject to such occupation tax of the current calendar year shall, at the end of the preceding year, or before February 15 of the current calendar year, file with the business tax division of the city, on a form furnished by such officer, a signed return setting forth the amount of gross receipts of such business for the entire preceding calendar year. This return, with its depicted gross receipts, will be used to determine the final tax for the calendar year just completed and to estimate the gross receipts, and therefore the occupation tax, for the current year.

(b)

Where a business subject to the occupation tax for the calendar year has been conducted for only a part of the preceding year, the amount of gross receipts for such part shall be reported in such return. Such figure shall be appropriately prorated and used as the estimate of the gross receipts of the business for the current calendar year in establishing the business tax liability.

(Ord. No. 2004-80, § 1(Exh. B), 10-20-04)