Ordinance 3237 - Laserfiche WebLink

Section 11: BI-T' ONTHLY PAYMENTS OF BUSINESS LICENSE FEE: The license fee or tax imposed oy this ordinance, except the One Dollar (u1.00) reouired to accompany the application for the license , tax shall be due and payable in bi-monthly installments, and remittance payments `; therefor shall be made on or before the fifteenth day of the month next succeeding the end of the bi-monthly period in which the tax ' accrued. The remittance shall be made as hereinafter provided and shall be accompanied by a return on a form to be provided and pre- 1 scribed by the Clerk. To the return the taxpayer shall be reouired ' to swear or affirm that the information therein given is full and ; true and that the taxpayer knows the same to be so. Whenever the total tax for which any person is liable ; annual i;under this ordinance does not exceed the sum of Two Dollars ($2.00) return for any bi-monthly period, an annual return may be made upon written ' renuest and subject to the approval of the City Clerk. Whenever a taxpayer commences to engage in business partial during any bi-monthly period, his first return and the license fee periods , or tax shall be based upon and cover the portion of the bi-monthly period during which he is engaged in business. First payments and returns under this ordinance shall be made on or before July 15, 1949. Section 12: PAY1NT OF LICENSE FEES : The license fee or method of ;;tax payable hereunder shall at the time the return is required to be payment 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 not be irdeemed paid unless the check or draft is honored in the usual course of business ; nor shall the acceptance of any sum by the Treasurer Ebe 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 endorse thereon the date and amount of the payment received by him and return ; the same to the taxpayer who shall thereupon forthwith file the return Iwith the Clerk. The Clerk is authorized, but not required, to mail to taxpaye's forms for applications for license and forms for returns, i . forms but failure of the taxpayer to receive any such forms shall not excuse; lithe 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. Section 13 : BOOKS OF ACCOUNT: It shall be the duty of every person liable for the payment of any fee or tax imposed by this taxpayers' ordinance to keep and preserve for the period of five years such books of 'books and records as will accurately reflect the amount of his gross accounts ' 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 itimes by the Clerk or his duly authorized agent.