§ 5.04.180. License tax-When payable.

Latest version.

Unless otherwise specifically provided herein, all annual license taxes under the provisions of this chapter shall be due and payable on July 1st of each year and are delinquent after August 1st; provided, that license taxes covering new operations commenced after the first day of February may be prorated for the balance of the license period.

Except as otherwise herein provided, license taxes, other than annual, required hereunder shall be due and payable as follows:
A.

Quarterly license taxes, based upon gross receipts, shall be delinquent on the first day of May, August, November and February of each year.

B.

Daily flat rate license taxes shall be due on each day and delinquent on the day after the business taxes are due.

(Ord. 95-9 § 2(part)).

                    
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