The business tax year shall be from July 1st through June 30th of the following calendar
year. Unless otherwise specifically provided, all annual business taxes provided for
in this Chapter shall be due and payable on or before July 1st of each year. The amount
of taxes owed shall be based on the business activities of the previous business tax
year as applied to the proper business classification as set forth in Section 2007.
For new businesses which commence operations during the business tax year, the business
tax is due on or before the first day of operations by the business. If the amount
of the business tax to be paid by the applicant is measured by gross receipts, gross
payroll, or vehicle usage, the applicant shall estimate the gross receipts, gross
payroll, or vehicle usage for the period to be covered by the business tax certificate
to be issued. Such estimate, if accepted by the Tax Collector as reasonable, shall
be used in determining the amount of business tax to be paid by the applicant. If
the applicant and Tax Collector agree that making such an estimation is impractical,
the applicant shall pay the minimum business tax required for the applicable type
of business as prescribed in Section 2007.
The business tax based upon a flat yearly tax rate pursuant to Section 2007-4 for any non-delinquent annual business tax certificate issued in July, August or
September, shall be one hundred (100) percent of such tax; for any non-delinquent
business tax certificate issued in October, November or December, seventy-five (75)
percent of such tax; in January, February or March, fifty (50) percent of such tax;
and in April, May or June, twenty-five (25) percent of such tax.
(Rep. & Reen. Ord. 4396—3/5/02)
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