§ 4.77.060. Payment - Time limits.

Latest version.

A.

All taxes imposed by this chapter shall be due and payable as follows:(1) in the case of the base tax, annually on the first day of the calendar quarter in which the tax was first paid; (2) in the case of monthly taxes, on the tenth day of the month immediately following the month for which the tax is payable.

B.

In the case of a cardroom which is discontinued, dissolved or otherwise terminated before the expiration of a tax period, the due date for any taxes accrued and owing to the city under the provisions of this chapter shall be the date of termination of the cardroom business.

(Ord. 24038.)

                    
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