§ 24-60. Collection From Taxpayers.

A. 

Every taxpayer shall, within 15 days after the effective date of this Part or within 15 days after first becoming a taxpayer, register with the collector by providing the taxpayer's name, address, business address and such other information deemed necessary or required by the collector.

B. 

Each taxpayer who first becomes subject to the tax on or before March 31 of the calendar year shall file a return on a form prescribed by the collector and pay the collector the full amount of the tax on or before April 31 of that calendar year, and each such taxpayer who first becomes subject to the tax after March 1 shall file a return on a form prescribed by the collector and pay the collector the full amount of the tax on or before July 31 or October 31 of the calendar year, or January 1 of the following calendar year, which ever of such payment dates first occurs, at least 30 days after the taxpayer becomes subject to the tax.

C. 

Any taxpayer who discontinues business or ceases operation before December 31 of the calendar year shall, within 15 days after discontinuing business or ceasing operation, file the return hereinabove required and pay the tax to the collector.

Ord. 1006, 12/30/2004, § 1