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The tax imposed shall be due and payable in quarterly installments and remittance therefore shall be made on or before the fifteenth day of the month next succeeding the end of the quarterly period in which the tax accrued. On or before the fifteenth day of such month each person, firm, corporation and municipal corporation subject to this chapter shall make a return upon a form to be supplied by the city setting forth such information as may be required by the city council and showing the amount of the tax for which such taxpayer is liable for the preceding quarterly period, and shall sign and transmit the same to the City Clerk together with a remittance for the amount then due and owing. (Ord. M-38 §5, 1952)