Ordinance 2583-02 - Laserfiche WebLink

(3) License Restrictions. No person shall engage in any business taxable under this chapter without being registered in compliance with the provisions of this chapter, except that the office of the Clerk, by general regulation, may provide for the issuance of temporary licenses to a temporary place of business without requiring the payment of any fee. No person to whom a license has been issued pursuant to this chapter shall suffer or allow any person for whom a separate license is required to operate under or to display his/her license; nor such other person operate under or display the license issued by the City under this chapter to another taxpayer. Section 4. When due and payable-Reporting periods -Monthly, quarterly, and annual returns - Threshold provisions or Relief from filing requirements - Computing time periods - Failure to file returns. (1) Other than any annual license fee or registration fee assessed under this chapter, the tax imposed by this chapter shall be due and payable in quarterly installments. At the Director's discretion, businesses may be assigned to a monthly or annual reporting period depending on the tax amount owing or type of tax. Tax payments are due on or before the last day of the next month following the end of the assigned reporting period covered by the return. (2) Taxes shall be paid as provided in this chapter and accompanied by a return on forms as prescribed by the Director. The return shall be signed by the taxpayer personally or by a responsible officer or agent of the taxpayer. The individual signing the return shall swear or affirm that the information in the return is complete and true. (3)Tax returns must be filed and returned by the due date whether or not any tax is owed. Returns not received on or before the due date are subject to penalties and interest in accordance with this chapter. (4) Exemptions, license requirements. Any person engaging in any business activity where the value of products, gross proceeds of sales or gross income of the business is less than three thousand dollars for a quarterly period or twelve thousand dollars if on an annual reporting basis; provided,however, that where one person engages in more than one business activity and the combined measures of tax applicable to such businesses equal or exceed three thousand dollars for a quarterly period, no exemption or deduction from the amount of tax is allowed by this provision; provided further, that any person claiming exemption under the provisions of this subsection shall be required to file returns as provided herein, even though no tax may be due except in those specific instances wherein the person claiming exemption under the provisions of this subsection is under contract for personal/professional services with the city which contract is less than three thousand dollars for a quarterly period or twelve thousand dollars if on an annual reporting basis. (5) A taxpayer who commences to engage in business activity shall file a return and pay the tax or fee for the portion of the reporting period during which he or she is engaged in business activity subject to the conditions set forth in subsection 4 above. 4