Ordinance 2711 - Laserfiche WebLink

•a •' • very such application or return shall be accompanied by a remittance by bank draft, certified check, cashier's check or money order, payable to the city ,2reasurer, or in cash, in the amount of the tax or fee or installment thereof required by the provisions hereof. If the applicant be a partnership, the application or return must be made by one of the partners; if a corpora- tion, by one of the officers thereof; if a foreign corpora- tion, co-partnership or non-resident individual, by the resident agent or local manager of said corporation, co- partnership or individual. Section 9, QUARTERLY PATIENT OF TAX: In all cases the license fee or tax shall be paid in quarterly installments during the life of the license, each of each installments to be paid on or before the first day of January; the first day of April; the first day of July and the first day of October in each year. Section 10. WHEN TAX BASED ON CURRENT YEAR - COMMENCEMENT OF BUSINESS DURING TAX YEAR: tihen a business, occupation or pursuit, subject to tax upon gross income, 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 the life of the license, on or before the 10th 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 taxpayer shall make monthly returns similar to the annual returns provided for herein on or before the 10th day of the month, under oath or affirmation covering the business of the previous month. In all other cases where a person commences, during any tax year, to engage in any business , occupation, pursuit or privilege, he shall be entitled to a license for the remainder of such tax year for the required fee apportioned in the ratio of said remainder to a full tax year. Section 11: MONTHLY PAYMENTS - LICEN3E PREREQUISITES: In any case where the taxpayer pays his license fee or tax monthly, or in installments, he shall nevertheless first procure his "Occupation License" in the manner herein required before commencing business. section 12: SALE OR TRANSFER OF BUSINESS: Upon the sale or transfer during any tax year of a business on account of which a fee or tax is hereby required., the purchaser or transferee shall, if the fee or tax has not been paid in full for said year, be responsible for the pay- ment for that portion of said year during which he carried on such business.