Each of the various taxes imposed by this chapter shall be computed on the basis of activity during each calendar quarter year, shall be due and payable in quarterly installments, and remittance therefor, together with return forms, shall be made to the city on or before the last day of the month next succeeding the quarterly period in which the tax accrued, that is, on January 31st, April 30th, July 31st and October 31st of each year; provided, that the following exceptions to this payment schedule shall be allowed or required:
A. Except as provided in subsection (B) of this section, whenever any person, association or organization taxable under this chapter conducting or operating a taxable activity on a regular basis discontinues operation of that taxable activity for a period of more than two consecutive months, or quits business, sells out or otherwise disposes of its business, or terminates the business, any tax due under this chapter shall become due and payable, and such taxpayer shall, within ten days thereafter, make a return and pay the tax due.
B. It is recognized that some bona fide nonprofit organization taxpayers will be conducting or operating taxable activities only upon an occasional and random basis. Except as provided in subsection (C) of this section, when such a taxpayer conducts only one taxable activity during any calendar quarter, the duration of each such activity does not exceed sixty consecutive calendar days, and the gross receipts therefrom do not exceed three thousand dollars per quarter, that taxpayer need not remit the tax due with a return therefor until on or before January 31st of the year following that year in which the activity took place. Such returns shall be made upon a special form to be supplied by the city clerk. First payment and returns under this subsection shall be made on or before January 31, 1976.
C. Whenever it appears to the city clerk that the collection of taxes from any person, association or organization may be in jeopardy, the clerk, after not less than twenty days’ notice to the taxpayer, is authorized to require that taxpayer to remit taxes and returns at such shorter intervals than quarterly or annually, as the clerk deems appropriate under the circumstances.
D. Whenever a taxpayer commences to engage in business during any quarterly period, his first return and tax shall be based upon and cover that portion of the quarterly period during which he is engaged in business. (Ord. 819, 1986; Ord. 600, 1975)