Ordinance 3292 - Laserfiche WebLink

1 I • a 4 f ■ I • r_ / f ! ii tax shall be based upon and cover the portion of the bi-monthly period during which he is engaged in business. �f First payments and returns under this ordinance shall be made on or before March 15 , 1951. METHOD Section 12: PAYMENT OF LICE SE FEES: The license fee OF {i or tax payable hereunder shall at the time the return is required PAYiE T to be filed hereunder be paid to the City Treasurer by bank draft , certified check, cashier's check, personal check or money order, or in cash. If payment is made by draft or check, the tax or fee shall a not be deemed paid unless the check or draft is honored in the usual ' course of business ; nor shall the acceptance of any sum by the Treasurer be an acquittance or discharge of the tax or fee due unless the amount of the payment is in the full and actual amount due . The return shall first be presented to the City Treasurer, who shall endotse thereon the date and amount of the payment received by him and return' ithe same to the taxpayer who shall thereupon forthwith file the 1 return with the Clerk. FORMS The Clerk is authorized, but not required, to mail to taxpayers forms for applications for license and forms for returns , ! but failure of the taxpayer to receive any such forms shall not excuse the taxpayer from making application for and securing the ; license required, making returns , and payment of the license fee or tax, when and as due hereunder. TAXPAYERS 1 I Section 13 : BOOKS OF ACCOUNT: It shall be the duty of • BOOKS OF every person liable for the payment of any fee or tax imposed by ACCOUNTS ! this ordinance to keep and preserve for the period of three years such books and records as will accurately reflect the amount of his I gross income , gross proceeds of sale or value of products , as the case may be , and from which can be determined.;the amount of any fee or tax- for which he may be liable under the provisions of this ; ordinance ; and all books , records , invoices, inventories and stocks of goods, wares and merchandise shall be open for examination at all reasonable times by the Clerk or his duly authorized agent. PUBLIC 1 Section l4 FINAL PAYI NT PUBLIC NO1 CONTRACT - LICENSE WORKS FEES TO BE PAID FIRST: The Clerk shall, before issuing any warrant CONTRACTS , making final payment to any person performing any public work contract { for the City, require such person to pay in full all license fees or ! taxes due under the ordinance from such person on account of such contract , or otherwise. EXTENSION 1 Section 15 : EXTENSION OF TIME : The Clerk for good cause OF TIME shown may extend the time for making and filing any return as re- . “Tuired under this ordinance and may grant such reasonable additional time within which to file such returns as he may deem proper: Pro- vided, That any extensions in excess of thirty (30) days shall be F conditioned upon payment of interest of one-half of one per cent ( Iof l''�) for each thirty (30) days or portion thereof on the amount of I the tax from the date upon which said tax became due . If payment of any tax due under this ordinance is not received by the Clerk within ten (10) days from the due date of such tax, there shall be added to such tax a penalty of ten per cent (10%) of the amount of the tax, but in no case shall the penalty be less than One Dollar W.00) . If' any taxpayer fails to file any return required by this ordinance i within ten (10) days of the late provided for filing such return, I I - 12 - t6 .