A.Each person owing tax under this Article shall provide a tax return to the City Manager on or before the last business day of each month stating the tax owed for the preceding month and the basis of its calculation. The taxpayer shall remit the tax owed to the City Manager when the return is due.

B.The City Manager may establish a form for tax returns submitted under this Article and, if so, use of that form shall be mandatory.

C.Tax returns and payments for all outstanding taxes, fees, penalties, and interest owed the City are immediately due upon cessation of business for any reason.

D.Whenever a payment, statement, report, request, or other communication is received by the City Manager after the time prescribed by this section for its receipt, but is in an envelope postmarked by that time, the City Manager shall regard such payment, statement, report, request, or other communication as timely. If the due date falls on a day when City offices are not open for business, the due date shall be the last business day before that due date.

E.Unless otherwise specifically provided by this Article, the taxes imposed by this Article shall be delinquent if not paid by the due date specified in subsection (A) of this section.

F.The City Manager need not send a delinquency or other notice or bill to any person subject to a tax or fee imposed by this Article and failure to send such notice or bill shall not affect the validity of any tax, fee, interest, or penalty due under this Article. (Ord. 3657 § 1, 2022)