§ 6-1.111. Licenses: When Payable and Delinquent.

(a)

All license taxes due hereunder shall be paid in advance at the office of the Director unless otherwise expressly provided, and shall be due and payable and delinquent as follows:

(1)

Daily License. Due on its effective date and delinquent at 5:00 p.m. of due day.

(2)

Weekly License. Due on Monday of each week and delinquent at 5:00 p.m. on Friday of said week.

(3)

Monthly License. Due on the 1st day of each month for which the license is sought and delinquent at 5:00 p.m. on the last day of the month.

(4)

Quarterly License. Due on the 1st day of October, January, April and July and delinquent at 5:00 p.m. on the last day of the first month in which the quarterly license is due.

(5)

Quarterly Gross Receipts Tax. Due on the 1st day of October, January, April and July for the preceding quarterly period and delinquent at 5:00 p.m. on the last day of the month following the quarterly license period.

(6)

Yearly Gross Receipts Tax. Due on the 1st day of January for the preceding yearly period and delinquent at 5:00 p.m. on the last day of the month following the yearly license period.

(7)

Semiannual License. Due on the 1st day of July and January and delinquent at 5:00 p.m. on the last day of the first month in which the semiannual license is due.

(8)

Annual License. Due on the 1st day of January and July and delinquent at 5:00 p.m. on the last day of January and July.

(9)

Annual Registration Tax. Due on the 1st day of January and July and delinquent at 5:00 p.m. on the last day of January and July.

(b)

In lieu of paying said license taxes at the office of the Director as specified in subsection (a) hereof, said license taxes may be deposited in United States mail, postage prepaid, on the due date, provided the transmitting envelope contains a postage cancellation stamp showing cancellation not later than 12:00 p.m. on the due day.

(c)

If the due day falls on Saturday, Sunday or a holiday, the due day shall be the next regular business day on which the City Hall is open to the public.

(d)

The Director may, for good cause, extend for not more than thirty (30) days the time for filing any report or paying any sum required to be paid hereunder. The extension may be granted at any time provided a written request therefor is filed with the Director prior to the delinquency date.

(Added by Ord. 3266-C.S., § 1, effective 9-26-02)