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(1) Except as provided in subsection (2) of this section, whenever any person, association or organization under this chapter conducting or operating a taxable activity for a period of more than four consecutive weeks, 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 the taxpayer shall, within ten days thereafter, make a return and pay the tax due.

(2) Whenever it appears to the city finance director that the collection of taxes from any person, association or organization may be in jeopardy, that officer, after not less than five 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 that officer deems appropriate under the circumstances. (Ord. 02-29 §5, 2002).