§ 4.66.260. 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 last day of each calendar month, prepare a tax return to the director of the total gross receipts and the amount of tax owed for the preceding calendar month. At the time the tax return is filed, the full amount of the tax owed for the preceding calendar month shall be remitted to the director.

B.

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

C.

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

(Measure U (Ord. 2010.2), adopted by electorate, 11-2-10)