Ordinance 1960-93 - Laserfiche WebLink

C. 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 City 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 office of the City Clerk under this chapter to another taxpayer. Section 19 : Tax Payments. A. Quarterly Payments of Business License Fee/Tax: The license fee or tax imposed by this ordinance, except the Ten Dollars ($10. 00) required to accompany the application for the license, shall be due and payable in quarterly installments, and remittance therefor shall be made on or before the fifteenth day of the month next succeeding the end of the quarterly 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 prescribed by the City Clerk. To the return the taxpayer shall be required to swear or affirm that the information therein given is full and true and that the taxpayer knows the same to be so. B. Annual Return. Whenever the total tax for which any person is liable under this ordinance does not exceed the sum of Four Dollars ($4 . 00) for any quarterly period or such other amount for any quarterly period established by the City Clerk, an annual return may be required by the City Clerk in which case the tax shall be remitted in accordance with the time period(s) established by the City Clerk. C. Partial Periods. Whenever a taxpayer commences to engage in business during any quarterly period, his first return and the license fee or tax shall be based upon and cover the portion of the quarterly period during which he is engaged in business. Section 20: Method of Payment. A. The license fee or tax payable hereunder shall, at the time the return is required 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 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 25