A. On or before February 15th of each tax year, every taxpayer shall apply to the finance director for an occupation license upon blanks or forms of return to be prepared and provided by him requesting such information as may be necessary to enable him to arrive at the lawful amount of the fee or tax. The taxpayer shall, in a legible manner, write in such blank or form of return the information required and shall sign the same and by affidavit at the foot thereof shall swear or affirm that the information therein given is full and true and that he knows the same to be so.

B. Notwithstanding any other provisions of this chapter, the taxpayer shall file monthly returns of the gross income arising on and after the first day of April, said returns and the remittances covering the same to be filed with the finance director not later than 30 days after the termination of the preceding month.

C. Every such application or return shall be accompanied by a remittance by bank draft, certified check, cashier’s check or money order, payable to the city finance director, or in cash in the amount of the tax or fee required by the provisions of this chapter.

D. If the applicant is a partnership, the application or return must be made by one of the partners; if a corporation, by one of the officers thereof; if a foreign corporation, copartnership or nonresident individual, by the resident agent or local manager of said corporation, copartnership or individual.

E. The finance director shall impose, and there shall be immediately due and payable, a late charge of one percent per month, applied against the tax amount then due, for failure to timely file returns or make remittance as required herein. [Ord. 9760 §§ 2 – 4, 1988; Code 1980 at § 15.04.080].