§ 5.04.180. License—Tax—Payment—When.

A.

Unless otherwise specifically provided, all annual license taxes under the provisions of Chapters 5.04 and 5.08 of this code will be due and payable in advance on the first day of January of each year. License taxes for initial periods of less than one year will be prorated as follows:

1.

For periods of nine months or more, one hundred percent of the annual tax;

2.

For periods of more than four months and less than nine months, seventy-five percent of the annual tax; and

3.

For periods of four months or less, fifty percent of the annual tax, and there will be no refund of license taxes.

B.

Except as otherwise provided, license taxes, other than annual, will be payable as follows:

1.

Semiannual license taxes on the first day of January and the first day of July of each year;

2.

Quarterly license taxes on the last day of January, April, July and October of each year. Whenever a license tax is a quarterly tax measured by gross receipts, the applicant for the license must, at the time of making application therefor, file with the city a statement setting forth the nature of the business and its location, and the expiration of the first quarterly tax period subsequent to commencement of business, and for every quarter thereafter, such person must file with the city a statement setting forth the gross receipts of the business for the quarter then expired and must pay at the time a license tax computed at the rate specified for that classification of business;

3.

Daily flat rate license taxes, each day in advance.

(Ord. No. 719, § 3(Exh. A), 6-27-2017)