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Every such application or return shall be accompanied by a remittanco by
bank draft, eortified cheek, cashier's check or money order, payable to the City
Treasurer, or in cash, in the amount- of the tax or foe or installment thereof
required by the provisions horoof.
If the applicant be a partnership, the application or return must be made by
one of the partners; if a corporation, by one of the officers thereof; if a for-
oign corporation, co -partnership or non-rosident individual, by the resident agent
or local manager of said corporation, co -partnership or individual.
Section S. Payrriont of Vex; In all eases the license foe or tax shall be paid,
at the option of the taxpxyor during the life of the license, as follows;
1. In equal monthly inotallriontr• t,) be paid on or uofore t'iu loth day of the month.
2. In equal bi-monthly installments to be paid on or before the loth day of January,
Llaroh, May, July, Septombnr, and November.
3. In equal quarterly installments to be paid on or before the loth day of January,
tho loth day of April, the lOtb day of July, and the loth day of October.
Section 9. Minn Tax Based on Current Year - Conunoncemont of Business During 'Pax.
ear: Whero a business, occupation or pursuit subject to tax upon gross inoome.has not
been carried on for the full calendar or fiscal year next preceding the tax ,year for
..which license is required, the license fee or tax shall be paid monthly in installments
during time life of the license on or before the loth day of the month, and shall be
based upon the gross income for the month next preceding that in which payment is due.
In such cases the taxcpaayor shall make monthly returns similar to the annual returns
provided for heroin on or before the loth day of the month, under oath or affirmation
covering the business of the previous month.
In all other canon where a person oommoneos during any tax your to engage in any
business, occupation, pursuit or privilege, he shall be entitled to a license for the
remainder of such tax ,year for tho roquired fee apportioned lu the ratio of said
remainder to a fall tax year.
Section 10. Payments - License Rrorequioitesu In any case where the taxpayer pays
his license fee or tax monthly or in installmonts,.he shall nevertheless first ,procure
his "Ooeupation Licensee in the mannor heroin required before commencing business.
Section 11. Sale or Transfer of Bgsineas; Upon the sale or transfer during any
tax year of a business on account of vdriolx a fee or tax is hereby required, the.pur-
chaser or transferee shall, if the foe or tax has not been paid in full for said year,
be responsible for its payrsent for that portion of said year during which he carries
oil such business.
Section 12. Taxpayer to Reop Books and Records - Returns Confidential; It shall
be the duty of each taxpayer taxed upon his gross income to keep and enter in a proper
book or set of books or records an amount which shall accurately reflect the amount of
his gross inc000, which account shall always be open to the inspection of the City
Clerk, or his duly authorized agent, and from which said officer or his agent may verify
the return made by the taxpayer.
The applications, statements or returns made to the City Clerk, pursuant to this
ordinance, shall not be mado public, nor shall they bo subject to the inspection of any
person except the Ma;,or, the City Attorney, l.he City Clerk, or hie authorized agent,
and members of the City Council.
Section 13. Clark to Invosti-rato Returns: If any taxpgyor fails to apply for
license or make his return, or if the City Clark is dissatisfied as to the correctness
of the statements made in the application or return of any taxpayer, said officer, or
his authorized agent, may enter the promises of such taxpayer at any reasonable time
for the purpose of inspecting his books or records of account to ascertain the amount
of the foe or tax or to determine the eorooetness of such statements, as the case may