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Section 2. Section 2 of Ordinance No. 3385-14(EMC 3.19.040), which reads as follows: <br /> 3.19.040 When due and payable—Reporting periods—Monthly, quarterly, and annual <br /> returns—Threshold provisions or relief from filing requirements—Computing time periods— <br /> Failure to file returns. <br /> A. Other than any annual license fee or registration fee assessed under this chapter, the tax <br /> imposed by this chapter shall be due and payable in quarterly installments. At the director's <br /> discretion, businesses may be assigned to a monthly or annual reporting period depending on <br /> the tax amount owing or type of tax.Tax payments are due on or before the last day of the next <br /> month following the end of the assigned reporting period covered by the return. <br /> B. Taxes shall be paid as provided in this chapter and accompanied by a return on forms as <br /> prescribed by the director.The return shall be signed by the taxpayer personally or by a <br /> responsible officer or agent of the taxpayer.The individual signing the return shall swear or <br /> affirm that the information in the return is complete and true. <br /> C. Tax returns must be filed and returned by the due date whether or not any tax is owed. <br /> Returns not received on or before the due date are subject to penalties and interest in <br /> accordance with this chapter. <br /> D. For purposes of the tax imposed by Chapter 3.24, any person whose value of products, <br /> gross proceeds of sales or gross income of the business subject to tax after all allowable <br /> deductions is equal to or less than twenty thousand dollars in the current calendar year or five <br /> thousand dollars in the current quarter shall file a return, declare no tax due on their return, and <br /> submit the return to the director. The gross receipts and deduction amounts shall be entered on <br /> the tax return even though no tax may be due, except in those specific instances wherein the <br /> person claiming exemption under the provisions of this subsection is under contract for <br /> personal/professional services with the city which contract is less than five thousand dollars for <br /> a quarterly period or twenty thousand dollars if on an annual reporting basis. <br /> E. A taxpayer who commences to engage in business activity shall file a return and pay the tax <br /> or fee for the portion of the reporting period during which the taxpayer is engaged in business <br /> activity. <br /> F. Except as otherwise specifically provided by any other provision of this chapter, in <br /> computing any period of days prescribed by this chapter, the day of the act or event from which <br /> the designated period of time runs shall not be included. The last day of the period shall be <br /> included unless it is a Saturday, Sunday, or city or federal legal holiday, in which case the last day <br /> of such period shall be the next succeeding day which is neither a Saturday, Sunday, or city or <br /> federal legal holiday. <br /> G. If any taxpayer fails, neglects or refuses to make his or her return as and when required in <br /> this chapter, the director is authorized to determine the amount of the tax or fees payable by <br /> obtaining facts and information upon which to base his or her estimate of the tax or fees due. <br /> Such assessment shall be deemed prima facie correct and shall be the amount of tax owed to <br /> the city by the taxpayer. The director shall notify the taxpayer by mail of the amount of tax so <br />