Ordinance 250-73 - Laserfiche WebLink

• 1 Section 4: Tax Payments: 2 a. QUARTERLY PAYMENTS of tax imposed by this chapter, shall 3 be due and payable in quarterly installments, and remittance 4 therefor shall be made on or before the fifteenth day of the 5 month next succeeding the end of the quarterly period in which 6 the tax accrued. The remittance shall be made by bond draft, 7 certified check, cashier's check, money order or in cash and shall 8 9 be accompanied by a return on a form to be provided and pre- 10 scribed by the City Treasurer. The taxpayer shall be re- 11 quired to swear or affirm that the information given on the tax 12 return is full and true and that the taxpayer knows the same 13 to be so. 14 b. ANNUAL RETURN. Whenever the total tax for which any person 15 is liable under this chapter does not exceed the sum of Two 16 Dollars ($2.00) for any quarterly period, an annual return 17 18 may be made upon written request and subject to the approval 19 of the City Treasurer. 20 c. PARTIAL PERIODS. Whenever a taxpayer commences to engage in 21 business during any quarterly period, his first return and tax 22 shall be based upon and cover the portion of the quarterly 23 period during which he is engaged in business. 24 First payments and returns under this chapter shall be made on 25 or before October 15, 1973. 26 27 Section 5: Taxpayer to keep records: It shall be the duty of each tax- 28 payer taxed pursuant to this chapter to keep and enter in a proper book or 29 set of books or records an account which shall accurately reflect the amount 30 of the gross revenue received from bingo, raffles or amusement games or the 31 amount of the gross income of the business in which boards and pull tabs are 32 displayed, whichever activity is taxable pursuant to this chapter. -2-