Skip to main content
Loading…
This section is included in your selections.

The taxes imposed hereunder shall be due and payable to the city in monthly installments and remittance therefore shall be made on or before the fifteenth day of the month next succeeding the end of the monthly period in which the tax accrued. The public utility business shall, on or before the fifteenth day of such month, make out a return upon such forms and setting forth such information as the city may require, showing the amount of the tax for which it is liable for the preceding monthly period, sign, and transmit the same to the city, together with a remittance for such amount; provided, that any public utility business may elect to remit each month on such forms as the city shall, in its discretion, prescribe, an estimate of the tax to be due for each month on or before the fifteenth day of the month next succeeding the end of the monthly period in which the tax accrued and a quarterly return to the city on or before the fifteenth day of the month next succeeding the end of each quarter of every year and shall remit therewith the balance of the actual tax due for the period of the report; provided further, that every public utility business which shall elect to remit a monthly estimate shall remit each month at least one-third of the tax paid during the previous quarter or, at least, ninety percent of the tax actually collected or owing during the month. (Ord. 749 §1 (part), 1985).