§ 14-19. Fee based on gross receipts generally.

(a)

Unless otherwise provided, every person engaged in a business, excluding not-for-profit corporations, on which the gross receipts fee shall be assessed, shall pay fifty cents ($0.50) per one thousand dollars ($1,000.00) on gross receipts exceeding thirty thousand dollars ($30,000.00). A penalty charge of one and one-half (1½) percent per month shall be assessed as a penalty for delinquent payment of gross receipts fee.

(b)

All persons engaging in a business on which the gross receipts fee shall be assessed, shall submit quarterly reports to the city clerk on forms provided by the city of their gross receipts for each period.

(c)

The quarterly reports are due not later than January 30, April 30, July 30 and October 30 of each year.

(Ord. No. 11950 § 1, 2-7-2011; Ord. No. 12065, § 1, 6-17-2013)